9

1 Where the charging provision consists solely of 1972 Act provision, regulations under this Part may not impose or increase taxation. 2 In sub-paragraph (1) “ 1972 Act provision ” means— a provision that is made under section 2(2) of the European Communities Act 1972 and not under section 56 of the Finance Act 1973, including such provision as modified under this Part, or b provision that is made under this Part and is incidental to, or supplements or replaces, provision within paragraph (a).