{
  "url": "https://openlegislation.uk/education-assisted-places-amendment-regulations-1988/regulation-3",
  "json_url": "https://openlegislation.uk/education-assisted-places-amendment-regulations-1988/regulation-3.json",
  "legislation": "uksi/1988/1210",
  "legislation_title": "The Education (Assisted Places) (Amendment) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/education-assisted-places-amendment-regulations-1988",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In paragraph 3 of Schedule 1 to the principal Regulations (computation of income)–\n(a) at the end of sub-paragraph (a) there shall be added the words “or provided for in section 26 of the Finance Act 1987 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”;\n(b) after sub-paragraph (b) there shall be inserted–\n“(bb) in pursuance of section 31 of the Finance (No. 2) Act 1987 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);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1987 c. 16."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1987 c. 51."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1210/regulation/3",
    "retrieved_at": "2026-10-29T16:03:41.516827+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}