35(1)Section 9 of the Pension Schemes Act 1993 (requirements for certification of occupational pension schemes and personal pension schemes) is amended as follows.
(2)In subsection (2B)—
(a)for “Secretary of State” there is substituted “Inland Revenue”, and
(b)for “is satisfied”, in both places where it occurs, there is substituted “are satisfied”.
(3)In subsection (3)(aa), for “Secretary of State is” there is substituted “Inland Revenue are”.
(4)In subsection (4), for “Secretary of State may, if he thinks” there is substituted “Inland Revenue may, if they think”.