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Prospective
9. In paragraph 3 of Schedule 2 (applicable amounts)–N.I.
(a)in sub-paragraph (1)(1) at the beginning there shall be inserted “Subject to sub-paragraph (1A)”;
(b)after sub-paragraph (1), there shall be inserted the following sub-paragraph–
“(1A) The amounts specified in sub-paragraph (1)(a) and (b) shall be increased by £10·45 where at least one child is under the age of one year and for the purposes of this paragraph where that child’s first birthday does not fall on a Monday he shall be treated as under the age of one year until the first Monday after his first birthday.”.
Sub-paragraph (1) was amended by regulation 6(a) of S.R. 1997 No. 4, regulation 5 of S.R. 1998 No. 112, Article 19(7)(a) of S.R. 2001 No. 41 and Article 19(7) of S.R. 2002 No. 99
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