Regulation 5

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

(a)

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

(b)

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

(c)

after sub-paragraph (m) there shall be inserted the following sub-paragraph–

“(n)

in pursuance of section 25 of the Finance Act 1990^f1 (relief for donations to charity by individuals),”.

Annotations