# The Education (Assisted Places) (Scotland) Amendment Regulations 1988, Regulation 8: Schedule 1 to the principal Regulations


In paragraph 3 of Schedule 1 to the principal Regulations (computation of income)—
(a) at the end of sub-paragraph (a) there shall be added the words “or provided for in section 26 of the Finance Act 1987 or, so far as applicable in respect of a financial year ending after 5th April 1988, the corresponding provision contained in the Income and Corporation Taxes Act 1988”
(b) after sub-paragraph (b) there shall be inserted—
“(bb) in pursuance of section 31 of the Finance (No.2) Act 1987 or, so far as applicable in respect of a financial year ending after 5th April 1988, the corresponding provision contained in the Income and Corporation Taxes Act 1988 (relief for contributions to personal pension schemes);”

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Source: https://www.legislation.gov.uk/uksi/1988/1164/regulation/8 (the official version)
Page: https://openlegislation.uk/education-assisted-places-scotland-amendment-regulations-1988/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.