{
  "url": "https://openlegislation.uk/education-assisted-places-regulations-1989/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/education-assisted-places-regulations-1989/schedule-1/paragraph-3.json",
  "legislation": "uksi/1989/1235",
  "legislation_title": "The Education (Assisted Places) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/education-assisted-places-regulations-1989",
  "path": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In so far as in ascertaining a person’s total income any deductions fall to be made—\n(a) by way of personal reliefs provided for in Chapter I of Part VII of the Act of 1988, other than in section 265 thereof (relief for blind persons);\n(b) in pursuance of Chapters I, II, III and V of Part XIV of the Act of 1988 so far as applicable in respect of superannuation or other payments made by a person, or in respect of deductions made from his salary, for the purpose of securing the payment to or in respect of him of pensions, annuities or other future benefits;\n(c) in pursuance of section 639(1) of the Act of 1988 (relief for contributions to personal pension schemes);\n(d) in respect of payments by way of relevant loan interest within the meaning of section 370 of the Act of 1988;\n(e) in pursuance of section 353(1) and (3) of the Act of 1988 in respect of interest payments eligible for relief under that section by virtue of sections 354(1) to (4) and (7), 355(5) and 367(1) and (2) of that Act and sections 355(1) to (3) and 356 of that Act (loan for purchase or improvement of land) or by virtue of section 365 of that Act (loan to buy life annuity);\n(f) in respect of any sums paid under a deed of covenant otherwise than to a child of the person concerned who is wholly or mainly dependent upon him;\n(g) in pursuance of section 193(1) of the Act of 1988 in respect of earnings from work done abroad;\n(h) in pursuance of section 617(5) of the Act of 1988 (relief for Class 4 contributions);\n(i) in pursuance of sections 574, 575 and 576 of the Act of 1988 (relief for losses on unquoted shares in trading companies);\n(j) in pursuance of Chapter III of Part VII of the Act of 1988 (relief for investment in corporate trades);\n(k) in pursuance of section 202(1) to (7) and (11) of the Act of 1988 (relief for donations under payroll deduction scheme); or\n(l) in pursuance of regulations made under section 333 of the Act of 1988 (relief for investments under personal equity plans),\nhis income for the purposes of these Regulations shall be computed as though those deductions did not fall to be made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/1991/1767",
      "affecting_title": "The Education (Assisted Places) (Amendment) Regulations 1991"
    },
    {
      "type": "amended",
      "affecting": "uksi/1991/1767",
      "affecting_title": "The Education (Assisted Places) (Amendment) Regulations 1991"
    },
    {
      "type": "amended",
      "affecting": "uksi/1991/1767",
      "affecting_title": "The Education (Assisted Places) (Amendment) Regulations 1991"
    },
    {
      "type": "amended",
      "affecting": "uksi/1990/1546",
      "affecting_title": "The Education (Assisted Places) (Amendment) Regulations 1990"
    },
    {
      "type": "added",
      "affecting": "uksi/1993/1936",
      "affecting_title": "The Education (Assisted Places) (Amendment) Regulations 1993"
    },
    {
      "type": "applied",
      "affecting": "uksi/1990/1237",
      "affecting_title": null
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1235/schedule/1/paragraph/3",
    "retrieved_at": "2026-10-29T15:40:29.842896+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."
}