If the Secretary of State thinks that an enactment (whenever passed or made) prevents or obstructs ITAs from exercising their power under section 99(1), the Secretary of State may by order made by statutory instrument amend, repeal, revoke or disapply that enactment.

The power under subsection (1) to amend or disapply an enactment includes a power to amend or disapply an enactment for a particular period.

In this section “enactment” includes an enactment comprised in subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)).

A statutory instrument containing an order under this section may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.