49.—(1) Section 165 of that Act (regulations and orders — general) is amended as follows.
(2) In subsection (1), after “and to” there is inserted “any provision providing for an order or regulations to be made by the Treasury or the Inland Revenue and to”.
(3) In subsection (8), for “142(7) and 145(4)” there is substituted “145(4)(a)”.
(4) After subsection (11) there is inserted—
“(11A) Any power of the Treasury or the Inland Revenue under this Act to make regulations or orders is exercisable by statutory instrument; and subsections (4) to (6) above apply to those regulations or orders as they apply to regulations or orders made by the Department.”.