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14.—(1) Section 160 of that Act (statutory maternity pay: entitlement and liability to pay) is amended as follows.
(2) In subsection (9)(b), for “of the Department” there is substituted “of the Commissioners of Inland Revenue”.
(3) After subsection (10) there is added—
“(11) Any regulations under subsection (9) above which are made by virtue of paragraph (b) of that subsection must be made with the concurrence of the Commissioners of Inland Revenue.”
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