Regulation 2 Amendment of the 1992 Regulations
In relation to financial years beginning on or after 1st April 2002, Schedules 1, 2 and 4 to the 1992 Regulations are amended as follows:—
(a)
in paragraph 3(1)(b) of Schedule 1, for “75 per cent” there is substituted “90 per cent”;
(b)
in paragraph 2(12) of Schedule 2 for “1.004” there is substituted “0.995”; and
(c)
for Schedule 4 to the 1992 Regulations there is substituted the schedule set out in the Schedule to these Regulations.