Section 6: Power to modify types of buildings which may be taxable 26. This section provides a regulation-making power to Ministers subject to the affirmative procedure, allowing the list of buildings specifically included as “new residential units” in section 4(2), the list of buildings specifically excluded as “new residential units” in section 4(3) and the list of “exempt new residential units” in section 5 to be adjusted by secondary legislation. 27.