Regulation 3 Amendment of regulation 19

In regulation 19(1) (payments to be disregarded) after sub-paragraph (zt)^f1 there shall be added the following sub-paragraph—

“(zu)

a payment of, or contribution towards, any fee, contribution or annual subscription which, under section 201(1) of the Income and Corporation Taxes Act 1988^f2 (fees and subscriptions to professional bodies, learned societies etc.), is deductible from the emoluments of any office or employment.”