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Paragraph 2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 2 (categories of earners), for subsection (2A) there is substituted—

“(2A)

Regulations under subsection (2) above shall be made by the Treasury and, in the case of regulations under paragraph (b) of that subsection, with the concurrence of the Secretary of State.”