Except as otherwise expressly provided in this Order, the functions, immediately before the appointed day, of the Minister or Ministry of Finance for Northern Ireland under any enactment relating to death duty or stamp duty are hereby transferred to the Commissioners of Inland Revenue.

The functions, immediately before the appointed day, of the Minister or Ministry of Finance for Northern Ireland under the Customs and Excise Act 1952 and under any enactment relating to general betting duty, pool betting duty or duty on gaming machine licences are hereby transferred to the Commissioners of Customs and Excise.

The power to make regulations under Schedule 2 or Part III of Schedule 3 to the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 shall be exercisable by statutory instrument, which shall be subject to annulment in pursuance of a resolution of the House of Commons, and the Statutory Instruments Act 1946 shall apply accordingly.

In paragraph (1) “death duty” includes estate duty, legacy duty and succession duty.