78.—(1) Schedule 5 to that Act (transitional provisions and savings) is amended as follows.
(2) In paragraph 14(3)—
(a)for “Department has” there is substituted “Inland Revenue have”,
(b)for “it subsequently ascertains” there is substituted “they subsequently ascertain”,
(c)in paragraph (a), for “Department”, in both places where it occurs, and “it”, there are substituted respectively “Inland Revenue” and “they”, and
(d)in paragraph (b), for “the Department”, in the first, second and third place where it occurs, there is substituted respectively “Inland Revenue”, “they” and “them”.
(3) After paragraph 14(3) there is added—
“(4) In this paragraph “prescribed” means prescribed by regulations made by the Secretary of State.”.