Regulation 4 Amendments to the principal Regulations

In regulation 4A^f1 for paragraph (3)^f2 substitute the following paragraph—

“(3)

The prescribed period for the purposes of section 38(1) of the Finance Act 2000 shall be—

(a)

the period of 7 days following the coming into force of the Charitable Deductions (Approved Schemes) (Amendment) Regulations 2003, or

(b)

if it ends later, the period within which payment of the sums paid to the approved agency by the employer pursuant to the scheme is to be made under this regulation.”.