Section 104 of the Finance Act 1999 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, Council Directive No. 95/60/EC of 27 November 1995 [OJ No. L291 of 6.12.1995, p.46] and Commission Decision No. 2001/574/EC of 13 July 2001 [OJ No. L203 of 28.7.2001, p.20].".