91.— (1) Section 70 shall apply for the purposes of this Chapter as it applies for the purposes of Chapter 1 but with the substitution of references to scheme payments for references to emoluments and of references to the Minister for references to the employer.

(2) A revised direction given under section 70 (as applied by subsection (1)) shall replace any previous direction given to the Minister in respect of the liable person and a liability date.