Regulation 8 Amendment of the principal Regulations

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

(a)

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

(b)

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

“(p)

in pursuance of section 59 of and Schedule 10 to the Finance (No.2) Act 1992^f1 (relief for Rent-a-Room income),”.

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