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3.—(1) Any regulations made under paragraph 6 of Schedule 1 to the Contributions and Benefits Act before 1st April 1999 shall—
(a)to the extent that they are made by virtue of sub-paragraph (5) of that paragraph, be treated on and after that date as made under that sub-paragraph with the concurrence of the Board, and
(b)to the extent that they are not made by virtue of that sub-paragraph, shall be treated on and after that date as made under paragraph 6(1).
(2) Any regulations made under paragraph 8(1) of Schedule 1 to the Contributions and Benefits Act before 1st April 1999 shall—
(a)to the extent that they are made by virtue of paragraph 8(1)(d), or are made by virtue of paragraph 8(1)(q) and relate to the matter referred to in paragraph 8(1)(d), shall be treated on and after that date as made by the Secretary of State, and
(b)to the extent that they are not so made, shall be treated on and after that date as made by the Treasury.
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