77.—(1) Schedule 1 to that Act (certification regulations) is amended as follows.
(2) In paragraph 2(1)(1) (determination of date of employment), for “Department” there is substituted “Inland Revenue”.
(3) In paragraph 3 (notice by employer), for “Department” there is substituted “Inland Revenue”.
(4) In paragraph (4) (power to modify Part III, etc.), after sub-paragraph (3) there is added—
“(4) In this paragraph “regulations” means regulations made by the Department or, as the case may be, the Secretary of State.”.
(5) In paragraph 5(2) (contributions equivalent premiums)—
(a)in sub-paragraph (1), for “Department”, in both places where it occurs, there is substituted “Inland Revenue”,
(b)in sub-paragraph (3)—
(i)in paragraph (e), for “Department is” there is substituted “Inland Revenue are”, and
(ii)in paragraph (f), for “Department” there is substituted “Inland Revenue”, and
(c)in sub-paragraphs (3A), (3B)(b), (3C)(c)(3) and (4), for “Department” there is substituted “Inland Revenue”, and
(d)after sub-paragraph (4) there is added—
“(4A) In this paragraph “regulations” means regulations made by the Department or, as the case may be, the Secretary of State and “prescribed” shall be construed accordingly.”.
(6) Paragraph 7 (regulations relating to certain public service pension schemes) is amended as follows—
(a)in sub-paragraph (1)—
(i)for “appropriate government department” there is substituted “the Department, or as the case may be, the Secretary of State”, and
(ii)in paragraphs (a), (b) and (d) for “that Department”, in each place where it occurs, there is substituted “the Inland Revenue”, and
(b)sub-paragraph (5) is omitted..
Paragraph 2(1) was amended by paragraph 70(a) of Schedule 3 to the Pensions (Northern Ireland) Order 1995.
Paragraph 5 was amended by Article 138 of, and paragraph 70(c) and (d) of Schedule 3 to, the Pensions (Northern Ireland) Order 1995.
Sub-paragraphs (3A), (3B) and (3C) were inserted by Article 138(2)(b) of the Pensions (Northern Ireland) Order 1995.