Regulation 3

In paragraph 3 of Schedule 1 to the principal Regulations (computation of income) —

(a)

at the end of sub-paragraph (h) the word “or” shall be deleted;

(b)

after sub-paragraph (i) there shall be inserted —

“(j)

in pursuance of section 27 of the Finance Act 1986^f1 (relief for donations under payroll deduction scheme), or

(k)

in pursuance of regulations made under Schedule 8 to the Finance Act 1986 (relief for investments under personal equity plans),”.

In paragraph 1 of Schedule 2 to the principal Regulations (scales of remission) for the sum “£6,806” there shall be substituted the sum “£6,972” and for the Table in paragraph 2 of that Schedule there shall be substituted the following Table —

“

TABLE

(1) (2) (3) (4)
Part of relevant income to which specified percentage applies Only assisted pupil Each of two assisted pupils Each of three assisted pupils

That part which exceeds £6,806 but does not exceed £7,400 9% 6.75% 5.25%
That part (if any) which exceeds £7,400 but does not exceed £8,005 12% 9% 7%
That part (if any) which exceeds £8,005 but does not exceed £9,204 15% 11.25% 8.75%
That part (if any) which exceeds £9,204 but does not exceed £11,049 21% 15.75% 12.25%
That part (if any) which exceeds £11,049 but does not exceed £13,458 24% 18% 14%
That part (if any) which exceeds £13,458 33% 24.75% 19.25%

”

(1)	(2)	(3)	(4)
That part which exceeds £6,806 but does not exceed £7,400	9%	6.75%	5.25%
That part (if any) which exceeds £7,400 but does not exceed £8,005	12%	9%	7%
That part (if any) which exceeds £8,005 but does not exceed £9,204	15%	11.25%	8.75%
That part (if any) which exceeds £9,204 but does not exceed £11,049	21%	15.75%	12.25%
That part (if any) which exceeds £11,049 but does not exceed £13,458	24%	18%	14%
That part (if any) which exceeds £13,458	33%	24.75%	19.25%

Annotations

Footnotes

f1: 1986 c. 41.

(1)	(2)	(3)	(4)
Part of relevant income to which specified percentage applies	Only assisted pupil	Each of two assisted pupils	Each of three assisted pupils
That part which exceeds £6,806 but does not exceed £7,400	9%	6.75%	5.25%
That part (if any) which exceeds £7,400 but does not exceed £8,005	12%	9%	7%
That part (if any) which exceeds £8,005 but does not exceed £9,204	15%	11.25%	8.75%
That part (if any) which exceeds £9,204 but does not exceed £11,049	21%	15.75%	12.25%
That part (if any) which exceeds £11,049 but does not exceed £13,458	24%	18%	14%
That part (if any) which exceeds £13,458	33%	24.75%	19.25%