8.—(1) Any revenue received and expenditure incurred under these regulations by the Minister of Health or the Secretary of State (other than revenue received and expenditure incurred by the Secretary of State under paragraphs (2) and (4) of regulation 7 of these regulations) shall be treated for the purposes of paragraph (1) of regulation 37 of the English regulations or the Scottish regulations, as the case may be, as if it were received and incurred, in the former case, under the English regulations and in the latter case under the Scottish regulations.
(2) Paragraph (2) of regulation 37 of the English regulations shall have effect as if the reference therein to the transfer of a person to or from employment subject to those regulations from or to any such other employment as is therein mentioned included a reference to the transfer of a person to or from employment subject to those regulations from or to employment subject to the Scottish regulations, and as if the reference therein to the liability of which the Treasury, the Minister of Education or the Minister of Health is relieved included a reference to the liability of which the Secretary of State is relieved as a result of any such transfer.
(3) Paragraph (2) of regulation 37 of the Scottish regulations shall have effect as if the reference therein to the transfer of a person to or from employment subject to those regulations from or to any such other employment as is therein mentioned included a reference to the transfer of a person to or from employment subject to those regulations from or to employment subject to the English regulations, and as if the reference therein to the liability of which the Treasury or the Secretary of State is relieved included a reference to the liability of which the Minister of Health or the Minister of Education is relieved as a result of any such transfer.