Regulation 7 Amendments to the principal Regulations

in paragraph (1), after the words “address of the employee,” there shall be inserted the words “the employee’s national insurance number,”;

for paragraph (2) there shall be substituted—

“(2)

The prescribed weekly rate shall be such sum as represents one fifty-second part of the relief for the time being allowable under section 257(1) of the Income and Corporation Taxes Act 1988, rounded to the nearest 50 pence.”;

in paragraph (4), sub-paragraph (b) shall be omitted;

in paragraph (7), in sub-paragraph (a), there shall be inserted before the words “certificate of the employer” the words “two copies of the”;

in paragraph (8), for sub-paragraph (b) there shall be substituted—

“(b)

The prescribed monthly rate shall be such sum as represents one twelfth part of the relief for the time being allowable under section 257(1) of the Income and Corporation Taxes Act 1988, rounded to the nearest £1.”.