15.—(1) Section 163 of that Act (recovery of amounts paid by way of statutory maternity pay) is amended as follows.
(2) In subsection (1)(b) and (e), for “by the Department or by the Commissioners of Inland Revenue on behalf of the Department” there is substituted “by the Commissioners of Inland Revenue”.
(3) In subsection (4)(b), for “Department” there is substituted “Commissioners of Inland Revenue”.
(4) After subsection (4) there is added—
“(5) Regulations under any provision of this section shall be made by the Secretary of State”.