Paragraph 9 I1

In section 151 of the Social Security Contributions and Benefits Act 1992 (employer’s liability for statutory sick pay), in subsection (6), for “Secretary of State” there is substituted “ Commissioners of Inland Revenue ” and after that subsection there is inserted—

“(7)

Regulations under subsection (6) above must be made with the concurrence of the Commissioners of Inland Revenue.”