34. In Article 9 of the Superannuation (Northern Ireland) Order 1972 (NI 10) (regulations as to superannuation of persons employed in local government service, etc.) after paragraph (2) insert—
“(2A) Regulations under this Article may—
(a)require any financial statement relating to any fund maintained under the regulations to be prepared in accordance with guidance for the time being issued by the Department of Finance and Personnel; and
(b)regulate the issue of such guidance by that Department.”.