Regulation 7 Amendment of the principal Regulations

In Schedule 1, in paragraph 3 (computation of income)–

(a)

after sub-paragraph (l), the word “or” shall be deleted; and

(b)

after sub-paragraph (m), there shall be inserted the word “or” and the following sub-paragraph:–

“(n)

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

Annotations