Sch 5 para 29
(1) The power to make an order under paragraph 27 or 28 may, in particular, be exercised by— (a) amending, repealing, revoking or otherwise modifying any provision made by or under an enactment, or (b) applying an enactment (with or without modifications). (2) The Secretary of State must consult— (a) the Commissioners before exercising the power conferred by paragraph 27 or 28 in relation to an enactment which (expressly or otherwise) confers any function on the Commissioners or an officer of Revenue and Customs; (b) the Scottish Ministers before exercising the power conferred by paragraph 27 or 28 in relation to an enactment which extends to Scotland; (c) the Department of Justice in Northern Ireland before exercising the power conferred by paragraph 27 or 28 in relation to an enactment which extends to Northern Ireland. (3) In this paragraph “ enactment ” includes a description of enactments.