Paragraph 39

Paragraph 8 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (general regulation-making powers) is amended as follows.

In sub-paragraph (1), for “Regulations may” there is substituted “ The appropriate authority may by regulations ”.

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 Secretary of State.”

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