Regulation 3

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

(a)

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

(b)

at the end of sub-paragraph (1) the word “or” shall be inserted;

(c)

after sub-paragraph (1) there shall be inserted the following sub-paragraph —

“(m)

in pursuance of section 54 of the Finance Act 1989^f1 (relief for medical insurance),”.

Annotations