38.—(1) Paragraph 8 of Schedule 1 to that Act (general regulation-making powers) is amended as follows.
(2) In sub-paragraph (1), for “Regulations may” there is substituted “The appropriate authority may by regulations”.
(3) After sub-paragraph (1) there is inserted—
“(1A) In sub-paragraph (1), “the appropriate authority” means the Treasury, except that, in relation to—
(a)provision made by virtue of paragraph (d) of that sub-paragraph, and
(b)provision made by virtue of paragraph (q) of that sub-paragraph in relation to the matters referred to in paragraph (d),
it means the Department.”
(4) In sub-paragraph (2), for “made by the Department” there is substituted “made by the Inland Revenue”.
(5) In sub-paragraph (3)(a), for “Department of Finance and Personnel” there is substituted “Treasury”.