3B.—The Minister may by regulations amend the First Schedule if either or both of the following conditions is or are satisfied—

(a) as a result of an act adopted by an institution of the European Communities, the continued operation of that Schedule and section 82 would, unless such amendment were to be made, not be in conformity with that act,

(b) the amendment proposed to be made does not, in the opinion of the Minister, involve any deviation from the principles or policies of that Schedule and section 82.]