Regulation 3

at the end of sub-paragraph (a) there shall be added the words “or provided for in section 26 of the Finance Act 1987^f1 or, so far as applicable in respect of a financial year ending after 5th April 1988, the corresponding provision contained in the Income and Corporation Taxes Act 1988^f2”;

after sub-paragraph (b) there shall be inserted–

“(bb)

in pursuance of section 31 of the Finance (No. 2) Act 1987^f3 or, so far as applicable in respect of a financial year ending after 5th April 1988, the corresponding provision contained in the Income and Corporation Taxes Act 1988 (relief for contributions to personal pension schemes);”.