Regulation 6

Part 10 of Schedule 3 (miscellaneous and supplemental) is amended as follows.

In paragraph 10^f1 (employee’s liabilities and indemnity insurance), after “employment chargeable to tax under that Act.”, insert “This paragraph is subject to paragraph 1A of Part 8 of this Schedule.”.

In paragraph 11 (fees and subscriptions to professional bodies, learned societies etc), after “general earnings of any office or employment.”, insert “This paragraph is subject to paragraph 1A of Part 8 of this Schedule.”.