Regulation 12 Schedule 1 to the principal Regulations

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

after sub-paragraph (i) there shall be inserted—

“(j)

in pursuance of section 27 of the Finance Act 1986^f1 (relief for donations under payroll deduction scheme); or

(k)

in pursuance of regulations made under Schedule 8 to the Finance Act 1986 (relief for investments under personal equity plans),”.