Paragraph 13 I1
(1)
Section 79 (regulations and orders) is amended as follows.
(2)
In subsection (1), for “subsection (2)” substitute “ subsections (2) and (2A) ”.
(3)
After subsection (2) insert—
“(2A)Subsection (1) has effect subject to any provision providing for regulations to be made by the Treasury or the Commissioners of Inland Revenue.”