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4.—(1) Regulation 3(1) (calculation of income of claimant) is amended as follows.
(2) In paragraph (7)(b) for “section 25 of the Finance Act 1990 (donations to charity by individuals)” substitute “Chapter 2 of Part 8 of ITA (gift aid)”.
(3) In paragraph (8)(b) for “section 379A(2) and (3) of the Taxes Act” substitute “section 120 of ITA (deduction of property losses from general income)”.
Regulation 3 was amended by S.I. 2003/732, 2003/2815, 2006/745 and 2006/766.
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