(1) Subject to subsection (2) the Minister may by order made by statutory instrument published in the Gazette—
(a) amend the Schedules;
(b) increase, delete, reduce, vary or make changes to the rates of tax specified in Schedule 5 and Schedule 6 or in any other provision of the Act; or
(c) vary any sum or figure in any provision of the Act.
(2) An order made under subsection (1) is subject to negative resolution of Parliament.