Section 141 of the Finance Act 1992 is amended by inserting the following after subsection (3):
"(3A) Without prejudice to the generality of subsection (3), regulations under that subsection may contain such incidental, supplementary and consequential provisions as appear to the Minister to be necessary for the purposes of giving full effect to the Directives, Council Directive 83/182/EEC of 23 April 1983 [OJ No. L105 of 23.4.1983, p.59] and Council Directive 83/183/EEC of 23 April 1983 [OJ No. L105 of 23.4.1983, p.64].".