Regulation 8 Amendments to the principal Regulations

in paragraph (1) for the words from “other” to “applies” there shall be substituted the words “other than a relevant payment falling within paragraph (1A) or a relevant receipt falling within paragraph (1B)”;

after paragraph (1) there shall be inserted the following paragraphs—

“(1A)

A relevant payment falls within this paragraph if it is a relevant payment to which section 118G(4)(f) applies.

(1B)

A relevant receipt falls within this paragraph if it is—

(a)

a relevant receipt arising to a charitable unit trust scheme within section 118G(4)(d) in circumstances where the collecting agent is a trustee or the manager of that scheme;

(b)

a relevant receipt to which section 118G(4)(f) applies;

(c)

a relevant receipt to which regulation 2F, 2M or 2N applies; or

(d)

a relevant receipt falling within regulation 2B, 2C or 2D in relation to which the eligible person is a collecting agent.”