48 Regulations under ss. 44 to 47

48  Regulations under ss. 44 to 47

(1)     Regulations under any of sections 44 to 47 are to be made by statutory instrument.

(2)     A statutory instrument containing regulations under section 45 that makes provision within subsection (3) of this section, or regulations under section 47, must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period

(3)     The provision is within this subsection if it—

(a)     amends or repeals any Act of Parliament,

(b)     restricts any rebate of or relief from excise duty,

(c)     extends the descriptions of goods on which

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