Regulation 6

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

(a)

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

(b)

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

(c)

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

“(o)

in pursuance of sections 32 and 33 of the Finance Act 1991^f1 (relief for vocational training)”.

Annotations