# Finance (No. 2) Act 2023, Section 118: Regulations: supplementary and general

Extent: E+W+S+N.I.

(1) The Commissioners may by regulations make provision supplementing provision made in relation to alcohol duty by or under this Part or any other enactment.
(2) A power to make regulations under any provision of this Part may be exercised so as to make different provision for different purposes or areas.
(3) A power to make regulations under any provision of this Part includes power to make—
(a) provision which applies generally or only for specified cases or purposes;
(b) provision conferring a discretion on a specified person to do anything under, or for the purposes of, the regulations;
(c) provision by reference to things specified in a notice published in accordance with the regulations;
(d) consequential, supplementary, incidental, transitional or saving provision.
(4) Regulations under this Part are to be made by statutory instrument.
(5) This section does not apply to regulations under section 120.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/118 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-118
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.