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1E+W+SThe Contributions and Benefits Act is amended as follows.
2E+W+SIn section 2 (categories of earners), for subsection (2A) there is substituted—
“(2A)Regulations under subsection (2) above shall be made by the Treasury and, in the case of regulations under paragraph (b) of that subsection, with the concurrence of the Secretary of State.”
3E+W+SIn paragraph 8 of Schedule 1 (general regulation-making powers), at the end of sub-paragraph (1A) there is inserted “ acting with the concurrence of the Inland Revenue ”.