http://www.legislation.gov.uk/id/nisr/1997/12

SCHEDULE 2Modification of Tax Provisions Applying to Levy

7.

Section 39(1) and (2) of the 1992 Act shall not apply for the purposes of Article 19 of the 1994 Order to a sum applied in the manner specified in section 23(1)(a) or (b), (3), (4) or (5) of the 1992 Act.