15.—(1) Section 163 of that Act (recovery of amounts paid by way of statutory maternity pay) is amended as follows.N.I.
(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”.
Commencement Information
I1Sch. 1 para. 15 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)
I2Sch. 1 para. 15 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)