http://www.legislation.gov.uk/ukpga/2014/30/section/4/notesExplanatory Notes to Taxation of Pensions Act 2014HM Revenue & CustomsKing's Printer of Acts of Parliament2017-08-14 30 17 December 2014 67 Subsection (2) defines abbreviations for certain Acts referred to in the Act. 68 Subsection (3) provides a power for the Commissioners for HMRC to amend by regulations, Part 4 of Finance Act 2004 or Part 9 of the Income Tax (Earnings and Pensions) Act 2003 relating to the taxation of pensions, as a consequence of anything in this Act. 69 Subsection (4) provides that any regulations made under subsection (3) are treated as made under Part 4 of FA 2004, and that they are excluded powers for the purposes of section 1014 of the Income Tax Act 2007 so that section does not apply to regulations made under subsection (3).