Regulation 21 Amendment of regulation 48 of the principal Regulations
In regulation 48 of the principal Regulations (special provisions relating to primary Class 1 contributions) in paragraph (1)—
(a)
for the words “authorised under the last preceding regulation” there shall be substituted the words “authorised under regulation 46A of these Regulations”;
(b)
for the words “the Department” there shall be substituted the words “the Inland Revenue”.