Provision may not be made under section 5C(1) unless the appropriate national authority making the provision considers that the conditions in subsection (2), where relevant, are satisfied in relation to that provision.
Those conditions are that—
An order under section 5C(1) may not make provision for the delegation or transfer of any function of legislating.
For the purposes of subsection (3) a "function of legislating" is a function of legislating by order, rules, regulations or other subordinate instrument.
An order under section 5C(1) may not make provision to abolish or vary any tax.