21.—(1) Section 112 of that Act (certain sums to be earnings) is amended as follows.
(2) In subsection (1), for “Regulations may” there is substituted “The Treasury may by regulations made with the concurrence of the Department”.
(3) After subsection (2) there is inserted—
“(2A) Regulations under subsection (2) above shall be made by the Treasury with the concurrence of the Department.”.