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Amendment of the principal Regulations

14.  In regulation 1(3)—

(a)after the definition of “designated authority” there shall be inserted the following definition—

(b)in the definition of “official error” for sub-paragraph (b) there shall be substituted—

(b)a person employed by a designated authority acting on behalf of the authority, which no person outside that authority caused or to which no person outside that authority materially contributed,

but excludes any error of law which is only shown to have been an error by virtue of a subsequent decision of a Commissioner or the court; ; and

(c)after the definition of “referral” there shall be inserted the following definition—

“relevant credit” means a credit of contributions or earnings resulting from a decision in accordance with regulations made under section 22(5) of the Contributions and Benefits Act;.