Section 81 of the Finance Act 2003 is amended by inserting the following after subsection (1):
"(1A) Without prejudice to the generality of subsection (1), regulations made under this section may contain such incidental, supplementary and consequential provisions as appear to the Commissioners to be necessary for the purposes of giving full effect to the Directive or to Council Directive No. 92/84/EEC of 19 October 1992 [OJ No. L316 of 31.10.1992, p.29].".