The Loans for Mortgage Interest Regulations (Northern Ireland) 2017

Regulation 18

SCHEDULE 5 Consequential amendments

1.  The IS Regulations are amended as follows—

(a) in regulation 6(5)(c)(1)—

(i) in head (i) for “under paragraphs 15 to 17” substitute “under paragraph 17”,

(ii) in head (ii) for “under paragraphs 14 to 16” substitute “under paragraph 16”,

(iii) in head (iii) for “under paragraphs 16 to 18” substitute “under paragraph 18”;

(b) in regulation 17(1)(2) in sub-paragraph (e) for “mortgage interest payments or such other housing costs as are prescribed” substitute “housing costs as prescribed”;

(c) in regulation 18(1)(3) in sub-paragraph (f) for “mortgage interest payments or such other housing costs as are prescribed” substitute “housing costs as prescribed”;

(d) in Schedule 3—

(i) in paragraph 1(1)(b) for “under paragraphs 15 to 17” substitute “under paragraph 17”,

(ii) in paragraph 1(2) the definition of “standard rate” is omitted,

(iii) in paragraph 1A(1)(a)(4)—

(aa) for “under paragraphs 14 to 16 of Schedule 2” substitute “under paragraph 16 of Schedule 2”; and

(bb) for “paragraphs 16 to 18 of Schedule 6” substitute “paragraph 18 of Schedule 6”,

(iv) in paragraph 1A(1A)(a)(5) for “under paragraphs 11 to 13 of Schedule 2” substitute “under paragraph 13 of Schedule 2”,

(v) in paragraph 4(6) omit sub-paragraphs (2) to (12),

(vi) in paragraph 8(7) omit sub-paragraphs (1)(a)(i), (1A) and (1B),

(vii) in paragraph 9(8) omit sub-paragraph (2)(a)(i),

(viii) omit paragraphs 10 to 13(9),

(ix) in paragraph 14(10)—

(aa) omit sub-paragraph (3AA);

(bb) in sub-paragraph (6)(b) for “any loan or payment which qualifies under paragraphs 15 to 17” substitute “any payment which qualifies under paragraph 17”,

(x) omit paragraphs 15 and 16(11),

(xi) in paragraph 17(12)—

(aa) for the heading substitute “Housing costs”;

(bb) in sub-paragraph (2)(c) omit “, and for this purpose the expression “repairs and improvements” has the same meaning it has in paragraph 16(2)”;

(cc) after sub-paragraph (4) add—

“(5) For the purposes of sub-paragraph (2)(c), “repairs and improvements” means any of the following measures undertaken with a view to maintaining the fitness of the dwelling for human habitation or, where the dwelling forms part of a building, any part of a building containing that dwelling—

(a) provision of a fixed bath, shower, wash basin, sink or lavatory, and necessary associated plumbing, including the provision of hot water not connected to a central heating system;

(b) repairs to existing heating system;

(c) damp proof measures;

(d) provision of ventilation and natural lighting;

(e) provision of drainage facilities;

(f) provision of facilities for preparing and cooking food;

(g) provision of insulation of the dwelling occupied as the home;

(h) provision of electric lighting and sockets;

(i) provision of storage facilities for fuel or refuse;

(j) repairs of unsafe structural defects;

(k) adapting a dwelling for the special needs of a disabled person; or

(l) provision of separate sleeping accommodation for persons of different sexes aged 10 or over but under the age of 20 who live with the claimant and for whom the claimant or the claimant’s partner is responsible.”, and

(xii) in paragraph 18(13), after sub-paragraph (2) insert—

“(2A) Where a non-dependant deduction is being made under the Loans for Mortgage Interest Regulations (Northern Ireland) 2017, the amount of the deduction under sub-paragraph (1) or (2) is to be reduced by an amount equal to that non-dependant deduction.”.

2.  The JSA Regulations are amended as follows—

(a) in regulation 83(14) in paragraph (f) for “mortgage interest payments or such other housing costs as are prescribed” substitute “housing costs as prescribed”;

(b) in regulation 84(1)(15) in paragraph (g) for “mortgage interest payments or such other housing costs as are prescribed” substitute “housing costs as prescribed”;

(c) in regulation 86A(16) in paragraph (d) for “mortgage interest payments or such other housing costs as are prescribed” substitute “housing costs as prescribed”;

(d) in regulation 86B(17) in paragraph (e) for “mortgage interest payments or such other housing costs as are prescribed” substitute “housing costs as prescribed”;

(e) in regulation 87(18) omit paragraphs (4) and (5);

(f) in Schedule 2—

(i) in paragraph 1(1)(b) for “under paragraphs 14 to 16” substitute “under paragraph 16”,

(ii) in paragraph 1(2)(19) omit the definition of “standard rate”,

(iii) in paragraph 1A(1)(a)(20)—

(aa) for “under paragraphs 15 to 17 of Schedule 3” substitute “under paragraph 17 of Schedule 3”; and

(bb) for “paragraphs 16 to 18 of Schedule 6” substitute “under paragraph 18 of Schedule 6”,

(iv) in paragraph 1A(1ZA)(a)(21) for “under paragraphs 11 to 13 of Schedule 2” substitute “under paragraph 13 of Schedule 2”,

(v) in paragraph 1A(1A)(a)(22)—

(aa) for “under paragraph 15 or 16 of Schedule 3” substitute “under paragraph 17 of Schedule 3”; and

(bb) for “paragraph 16 or 17 of Schedule 6” substitute “under paragraph 18 of Schedule 6”,

(vi) in paragraph 1A(1B)(a)(23), for “under paragraphs 11 to 13 of Schedule 2” substitute “under paragraph 13 of Schedule 2”,

(vii) in paragraph 4(24) omit sub-paragraphs (2) to (12),

(viii) in paragraph 7(25) omit sub-paragraphs (1)(a)(i), (2), (2A) and (2B),

(ix) in paragraph 8(26) omit sub-paragraph (2)(a)(i),

(x) omit paragraphs 9 to 12(27),

(xi) in paragraph 13(28)—

(aa) omit sub-paragraph (4A);

(bb) in sub-paragraph (9)(b) for “any loan or payment which qualifies under paragraphs 14 to 16” substitute “any payment which qualifies under paragraph 16”,

(xii) omit paragraphs 14 and 15(29),

(xiii) in paragraph 16(30)—

(aa) for the heading substitute “Housing costs”;

(bb) in sub-paragraph (2)(c) omit “, and for this purpose the expression “repairs and improvements” has the same meaning it has in paragraph 15(2)”;

(cc) after sub-paragraph (4) add—

“(5) For the purposes of sub-paragraph (2)(c), “repairs and improvements” means any of the following measures undertaken with a view to maintaining the fitness of the dwelling for human habitation or, where the dwelling forms part of a building, any part of a building containing that dwelling—

(a) provision of a fixed bath, shower, wash basin, sink or lavatory, and necessary associated plumbing, including the provision of hot water not connected to a central heating system;

(b) repairs to existing heating system;

(c) damp proof measures;

(d) provision of ventilation and natural lighting;

(e) provision of drainage facilities;

(f) provision of facilities for preparing and cooking food;

(g) provision of insulation of the dwelling occupied as the home;

(h) provision of electric lighting and sockets;

(i) provision of storage facilities for fuel or refuse;

(j) repairs of unsafe structural defects;

(k) adapting a dwelling for the special needs of a disabled person; or

(l) provision of separate sleeping accommodation for persons of different sexes aged 10 or over but under the age of 20 who live with the claimant and for whom the claimant or the claimant’s partner is responsible.”,

(xiv) in paragraph 17(31) after sub-paragraph (2) insert—

“(2A) Where a non-dependant deduction is being made under the Loans for Mortgage Interest Regulations (Northern Ireland) 2017, the amount of the deduction under sub-paragraph (1) or (2) is to be reduced by an amount equal to that non-dependant deduction.”; and

(xv) in paragraph 18(32) omit sub-paragraph (2).

3.  Schedule 2 of the SPC Regulations is amended as follows—

(a) in paragraph 1(33)—

(i) in sub-paragraph (1)(b) for “under paragraphs 11 to 13” substitute “under paragraph 13”,

(ii) in sub-paragraph (2)(34) omit the definition of “standard rate”;

(b) in paragraph 5(35) omit sub-paragraphs (2) to (13);

(c) omit paragraphs 7 to 12(36);

(d) in paragraph 13(37)—

(i) for the heading substitute “Housing costs”,

(ii) in sub-paragraph (2)(c) omit “, and for this purpose the expression “repairs and improvements” has the same meaning it has in paragraph 12(2)”,

(iii) after sub-paragraph (4) add—

“(5) For the purposes of sub-paragraph (2)(c), “repairs and improvements” means any of the following measures undertaken with a view to maintaining the fitness of the dwelling for human habitation or, where the dwelling forms part of a building, any part of a building containing that dwelling—

(a) provision of a fixed bath, shower, wash basin, sink or lavatory, and necessary associated plumbing, including the provision of hot water not connected to a central heating system;

(b) repairs to existing heating system;

(c) damp proof measures;

(d) provision of ventilation and natural lighting;

(e) provision of drainage facilities;

(f) provision of facilities for preparing and cooking food;

(g) provision of insulation of the dwelling occupied as the home;

(h) provision of electric lighting and sockets;

(i) provision of storage facilities for fuel or refuse;

(j) repairs of unsafe structural defects;

(k) adapting a dwelling for the special needs of a disabled person; or

(l) provision of separate sleeping accommodation for persons of different sexes aged 10 or over but under the age of 20 who live with the claimant and for whom the claimant or the claimant’s partner is responsible.”; and

(e) in paragraph 14(38) after sub-paragraph (2) insert—

“(2A) Where a non-dependant deduction is being made under the Loans for Mortgage Interest Regulations (Northern Ireland) 2017, the amount of the deduction under sub-paragraph (1) or (2) is to be reduced by an amount equal to that non-dependant deduction.”.

4.  The ESA Regulations are amended as follows—

(a) in regulation 67(1)(39) in sub-paragraph (c) for “mortgage interest repayments or such other housing costs as are prescribed” substitute “housing costs as prescribed”;

(b) in regulation 68(1)(40) in sub-paragraph (d) for “mortgage interest payments or such other housing costs as are prescribed” substitute “housing costs as prescribed”;

(c) in Schedule 6—

(i) in paragraph 1(1)(b) for “under paragraph 16 to 18” substitute “under paragraph 18”,

(ii) in paragraph 1(2)(41) omit the definition of “standard rate”,

(iii) in paragraph 3(42)—

(aa) in sub-paragraph (1)(a) for “under paragraphs 14 to 16 of Schedule 2” substitute “under paragraph 16 of Schedule 2” and for “paragraphs 15 to 17 of Schedule 3” substitute “paragraph 17 of Schedule 3”;

(bb) in paragraph (2)(a) for “under paragraphs 11 to 13 of Schedule 2” substitute “under paragraph 13 of Schedule 2”,

(iv) in paragraph 6(43) omit sub-paragraphs (2) to (14),

(v) in paragraph 9(44) omit sub-paragraphs (1)(a)(i) and (2),

(vi) in paragraph 10(45) omit sub-paragraph (2)(a)(i),

(vii) omit paragraphs 11 to 14(46)

(viii) in paragraph 15(47)—

(aa) omit sub-paragraph (6);

(bb) in sub-paragraph (12)(b) for “any loan or payment which qualifies under paragraphs 16 to 18” substitute “any payment which qualifies under paragraph 18”,

(ix) omit paragraphs 16 and 17,

(x) in paragraph 18—

(aa) for the heading substitute “Housing costs”;

(bb) in sub-paragraph (2)(c) omit “, and for this purpose “repairs and improvements” has the meaning given by paragraph 17(2)”;

(cc) after sub-paragraph (4) add—

“(5) For the purposes of sub-paragraph (2)(c), “repairs and improvements” means any of the following measures undertaken with a view to maintaining the fitness of the dwelling for human habitation or, where the dwelling forms part of a building, any part of a building containing that dwelling—

(a) provision of a fixed bath, shower, wash basin, sink or lavatory, and necessary associated plumbing, including the provision of hot water not connected to a central heating system;

(b) repairs to existing heating system;

(c) damp proof measures;

(d) provision of ventilation and natural lighting;

(e) provision of drainage facilities;

(f) provision of facilities for preparing and cooking food;

(g) provision of insulation of the dwelling occupied as the home;

(h) provision of electric lighting and sockets;

(i) provision of storage facilities for fuel or refuse;

(j) repairs of unsafe structural defects;

(k) adapting a dwelling for the special needs of a disabled person; or

(l) provision of separate sleeping accommodation for persons of different sexes aged 10 or over but under the age of 20 who live with the claimant and for whom the claimant or the claimant’s partner is responsible.”,

(xi) in paragraph 19(48) after sub-paragraph (2) insert—

“(2A) Where a non-dependant deduction is being made under the Loans for Mortgage Interest Regulations (Northern Ireland) 2017, the amount of the deduction under sub-paragraph (1) or (2) is to be reduced by an amount equal to that non-dependant deduction.”; and

(xii) in paragraph 20(49) omit sub-paragraph (2).

5.  The UC Regulations are amended as follows—

(a) in regulation 26 omit paragraph (2)(b);

(b) in regulation 27 omit paragraph (3)(b)(i);

(c) in regulation 27 in paragraph (3)(b)(ii) omit “only”;

(d) in regulation 66(50)—

(i) in paragraph (1)(h)(i) omit “or”, and

(ii) omit paragraph (1)(h)(ii);

(e) in Schedule 1—

(i) in paragraph 3(f), for “within the meaning of paragraph 5” substitute “within the meaning of Schedule 1 to the Loans for Mortgage Interest Regulations (Northern Ireland) 2017”,

(ii) omit paragraphs 5 to 7,

(iii) in paragraph 8(3)(a) for “a loan that falls within paragraph 6” substitute “a qualifying loan within the meaning of regulation 2 of the Loans for Mortgage Interest Regulations (Northern Ireland) 2017”;

(f) in Schedule 5—

(i) in paragraph 2 omit the definitions of “alternative finance arrangements”, “alternative finance payments”, “loan interest payments” and “standard rate”,

(ii) for paragraph 3(1) substitute—

“(1) “Relevant payments” means one or more payments which are service charge payments.”,

(iii) omit paragraph 3(2),

(iv) in paragraph 3(3) for “that Schedule” substitute “Schedule 1”,

(v) in paragraph 9 for “the aggregate of the amounts resulting from paragraphs 10, 11 and 13” substitute “the amount resulting from paragraph 13”, and

(vi) omit paragraphs 10 to 12.

6.  In regulation 30(1)(b) of the Transitional Provisions Regulations(51)—

(a) in head (i) for “paragraphs 14 to 16 of Schedule 2” substitute “paragraph 16 of Schedule 2”;

(b) in head (ii) for “paragraphs 16 to 18 of Schedule 6” substitute “paragraph 18 of Schedule 6”; and

(c) in head (iii) for “paragraphs 15 to 17 of Schedule 3” substitute “paragraph 17 of Schedule 3”.

(1)

S.R. 1989 No. 459; regulation 6(5) was amended by regulation 2(2) of S.R. 2007 No. 475 and regulation 12(3) of S.R. 2008 No. 286.

(2)

Regulation 17(1) was amended by regulation 2 of S.R. 1988 No. 193, regulation 4(7) of S.R. 1993 No. 373, regulation 9 of S.R. 1996 No. 199, paragraph 2(a) of Schedule 1 to S.R. 2003 No. 195, regulation 2(3) of S.R. 2003 No. 267, regulation 2(4)(a) of S.R. 2006 No. 97 and regulation 3(2)(a) of S.R. 2010 No. 6.

(3)

Regulation 18(1) was amended by regulation 5(a) of S.R. 1988 No. 274, regulation 5 of S.R. 1988 No. 318, regulation 5 of S.R. 1989 No. 249, regulation 4(8) of S.R. 1993 No. 373, regulation 10(a)(ii) of S.R. 1996 No. 199, regulation 2(1) and paragraph 4 of Part 1 of the Schedule to S.R. 2002 No. 132, paragraph 3(a) of Schedule 1 to S.R. 2003 No. 195, regulation 2(4) of S.R. 2003 No. 267, regulation 2(4)(b) of S.R. 2006 No. 97 and regulation 3(2)(b) of S.R. 2010 No. 6.

(4)

Paragraph 1A was inserted by regulation 2(2) of S.R. 1997 No. 435 and sub-paragraph (1)(a) was amended by regulation 2(3)(a) of S.R. 2007 No. 475 and regulation 12(11)(b) of S.R. 2008 No. 286.

(5)

Paragraph 1A(1A)(a) was amended by regulation 2(3)(a)(iii) of S.R. 2007 No. 475.

(6)

Paragraph 4 was amended by regulation 2(3)(c) of S.R. 1995 No. 434, regulation 5(10)(a) of S.R. 1996 No. 405, regulation 16(2) of S.R. 1997 No. 541, regulation 3 and paragraph 8(b) of Schedule 1 to S.R. 2005 No. 458, regulation 2(3)(b) of S.R. 2007 No. 475, regulation 2(9)(b)(i) of S.R. 2008 No. 112, regulation 12(11)(c) of S.R. 2008 No. 286, regulation 2(8)(a) of S.R. 2008 No. 428 and regulation 3(7)(a) of S.R. 2011 No. 135.

(7)

Paragraph 8 was amended by regulation 2(3)(f) of S.R. 1995 No. 434, regulation 2(5) and (6) of S.R. 1997 No. 435, regulation 12(11)(e) of S.R. 2008 No. 286 and regulation 2(2)(d) of S.R. 2016 No. 44.

(8)

Paragraph 9 was amended by regulation 24(6)(c) of S.R. 2003 No. 191 and regulation 2(2)(e) of S.R. 2016 No. 44.

(9)

Paragraph 10 was amended by regulation 2(1) of S.R. 2001 No.406, regulation 2(b) of S.R. 2004 No. 461 and regulation 2(2)(f) of S.R. 2016 No.44. Paragraph 11 was amended by regulation 2(3)(g)(i) and (iii) of S.R. 1995 No. 434 and regulation 2(2)(g) of S.R. 2016 No. 44. Paragraph 12 was amended by regulation 2(c) of S.R. 2004 No. 461, regulation 2(3)(c)(ii) of S.R. 2007 No. 475, regulation 2(2)(b) of S.R. 2008 No. 503, regulation 2(2) of S.R. 2010 No. 340 and regulation 2(5) of S.R. 2014 No. 105. Paragraph 13 was amended by Article 7(11)(a) of S.R. 1999 No. 472 (C.36) and regulation 2(2)(h) of S.R. 2016 No. 44.

(10)

Paragraph 14 was amended by regulation 2(3)(i) of S.R. 1995 No. 434, regulation 24(b) of S.R. 1996 No. 199, regulation 5(10)(b) of S.R. 1996 No. 405, regulation 16(3) of S.R. 1997 No. 541, regulation 3(5) of S.R. 1998 No. 182, regulation 8(4)(b) of S.R. 1998 No. 324, regulation 3 of S.R. 1999 No. 107, regulation 2(1) of S.R. 1999 No. 315, Article 7(11)(b)(i) and (ii) of S.R. 1999 No. 472 (C. 36), regulation 3(5) of S.R 2000 No. 241, regulation 6(a) of S.R. 2001 No. 78, regulation 12(b)(ii) and (iv) of S.R. 2001 No. 151, regulation 24(6)(d) of S.R. 2003 No. 191, regulation 2(7) of S.R. 2005 No. 424, regulation 5(6)(b) of S.R. 2006 No. 359, regulation 2(9)(b)(ii) and (15) of S.R. 2008 No. 112, regulation 2(8)(b) of S.R. 2008 No. 248, regulation 12(11)(f) of S.R. 2008 No. 286, regulation 3(7) of S.R. 2011 No. 135 and regulation 2(2) of S.R. 2016 No. 44.

(11)

Paragraph 16 was amended by regulation 2(8)(c) of S.R. 2008 No. 248.

(12)

Paragraph 17 was amended by regulation 5 and paragraph 1(4)(a) of Schedule 2 to S.R. 2006 No. 407.

(13)

Paragraph 18 was amended by regulation 2(3)(j)(ii) and (iii) of S.R. 1995 No. 434, regulation 3(b) of S.R. 1997 No. 3, regulation 3 of SR. 1997 No. 165, Article 7(2) of S.R. 1999 No. 472 (C. 36), regulation 3(4) of S.R. 2003 No. 261, regulation 4(b)(i) and (ii)(bb) of S.R. 2004 No. 394, regulation 3(4) of S.R. 2005 No. 580, regulation 5 and paragraph 1(4)(b) of Schedule 2 to S.R. 2006 No. 407, regulation 12(11)(g) of S.R. 2008 No. 286, regulation 2(5)(e) and (8)(d) of S.R. 2008 No. 428, regulation 2(3)(e) and (7)(d) of S.R. 2010 No. 69, regulation 7(5)(c) of S.R. 2011 No. 357, regulation 2(3) of S.R. 2013 No. 67, regulation 14(6) of S.I. 2013/3021, regulation 2(3) of S.R. 2014 No. 275, regulation 2(3)(b)(v) of S.R. 2016 No. 110 and regulation 11(6) of S.R. 2016 No. 228.

(14)

S.R. 1996 No. 198; regulation 83 was amended by paragraph 4 of Part 2 of the Schedule to S.R. 2002 No. 132, paragraph 2(a) of Schedule 2 to S.R. 2003 No. 195, regulation 4(3) of S.R. 2003 No. 267 and regulation 3(3)(a) of S.R. 2010 No. 6.

(15)

Regulation 84(1) was amended by paragraph 5 of Part 2 of the Schedule to S.R. 2002 No. 132, paragraph 3(a) of Schedule 2 to S.R. 2003 No. 195, regulation 4(4) of S.R. 2003 No. 267 and regulation 3(3)(b) of S.R. 2010 No. 6.

(16)

Regulation 86A was inserted by paragraph 35 of Schedule 2 to S.R. 2000 No. 350 and amended by paragraph 8 of Part 2 of the Schedule to S.R. 2002 No. 132, regulation 4(6) of S.R. 2003 No. 267 and regulation 3(3)(c) of S.R. 2010 No. 6.

(17)

Regulation 86B was amended by regulation 4(7) of S.R. 2003 No. 267 and regulation 3(3)(d) of S.R. 2010 No. 6.

(18)

Regulation 87 was amended by regulation 20 of S.R. 1996 No. 358.

(19)

The definition of “standard rate” in paragraph 1(2) was amended by regulation 3(a)(ii) of S.R. 2004 No. 461 and regulation 3(2)(a) of S.R. 2016 No. 44.

(20)

Paragraph 1A was inserted by regulation 5(2) of S.R. 1997 No. 435 and sub-paragraph (1)(a) was amended by regulation 4(a) of S.R. 2007 No. 475 and regulation 19(25)(b) of S.R. 2008 No. 286.

(21)

Paragraph 1A(1ZA)(a) was inserted by regulation 4(a)(iii) of S.R. 2007 No. 475.

(22)

Paragraph 1A(1A)(a) was inserted by paragraph 54(2) of Schedule 2 to S.R. 2000 No. 350 and amended by regulation 19(25)(b)(iv) of S.R. 2008 No. 286.

(23)

Paragraph (1A)(1B) was inserted by regulation (4)(a)(iv) of S.R. 2007 No. 475.

(24)

Paragraph 4 was amended by regulation 29(3) of S.R. 1996 No. 358, regulation 13(2) of S.R. 1997 No. 541, paragraph 54(4) of Schedule 2 to S.R. 2000 No.350, regulation 9 and paragraph 9(b) of Schedule 3 to S.R. 2005 No. 458, regulation 4(b) of S.R. 2007 No. 475, regulation 4(14)(a) of S.R. 2008 No. 112, regulation 4(8)(a) of S.R. 2008 No. 428 and regulation 10(11)(a) of S.R. 2011 No. 357.

(25)

Paragraph 7 was amended by regulation 5(5) and (6) of S.R. 1997 No. 435, paragraph 54(6) of Schedule 2 to S.R. 2000 No. 350, regulation 19(25)(d) of S.R. 2008 No. 286 and regulation 3(2)(c)(ii) and (iii) of S.R. 2016 No. 44.

(26)

Paragraph 8 was amended by paragraph 54(7) of Schedule 2 to S.R. 2000 No. 350, regulation 5(6) of S.R. 2010 No. 103 and regulation 3(2)(d) of S.R. 2016 No. 44.

(27)

Paragraph 9 was substituted by regulation 2(2) of S.R. 2001 No. 406 and amended by regulation 3(b) of S.R. 2004 No. 461 and regulation 3(2)(e) of S.R. 2016 No. 44. Regulation 10 was amended by regulation 3(2)(f) of S.R. 2016 No. 44. Regulation 11 was substituted by regulation 3(c) of S.R. 2004 No. 461 and amended by regulation 4(c)(ii) of S.R. 2007 No. 475, regulation 2(2)(b) of S.R. 2008 No. 503, regulation 2(2) of S.R. 2010 No. 340 and regulation 2(5) of S.R. 2014 No. 105. Regulation 12 was amended by Article 9(8)(e) and (17)(a) of S.R. 1999 No. 428 (C. 32) and regulation 3(2)(g) of S.R. 2016 No. 44.

(28)

Paragraph 13 was amended by regulation 29(5) of S.R. 1996 No. 358, regulation 2(18)(a) of S.R. 1996 No. 503, regulation 7(2) of S.R. 1997 No. 165, regulation 13(3) of S.R. 1997 No. 541, regulation 11(4) of S.R. 1998 No. 324, regulation 2(6) of S.R. 1999 No. 107, regulation 2(2) of S.R. 1999 No. 315, Article 9(17)(b) of S.R. 1999 No. 428 (C. 32), paragraph 54(8)(b) to (e) of Schedule 2 to S.R. 2000 No. 350, regulation 12(b) of S.R. 2001 No. 78, regulation 9(b)(ii)(bb) and (iii) of S.R. 2001 No. 151, regulation 32(b) of S.R. 2003 No. 191, regulation 4(7) of S.R. 2005 No. 424, regulation 13(12)(b) of S.R. 2006 No. 359, regulation 4(14) of S.R. 2008 No. 112, regulation 19(25)(e) of S.R. 2008 No. 286, regulation 3(5) of S.R. 2008 No. 290, regulation 4(8)(b) of S.R. 2008 No. 428, regulation 2(10) of S.R. 2009 No. 141, regulation 7(8) of S.R. 2011 No. 135, regulation 10(11)(b) of S.R. 2011 No. 357 and regulation 3(2) of S.R. 2016 No. 44.

(29)

Paragraph 15 was amended by regulation 4(8)(c) of S.R. 2008 No. 428.

(30)

Paragraph 16 was amended by regulation 5 and paragraph 4(4)(a) of Schedule 2 to S.R. 2006 No. 407.

(31)

Paragraph 17 was amended by regulation 3(b) of S.R. 1997 No. 3, regulation 7(3) of S.R. 1997 No. 165, Article 9(5)(l) of S.R. 1999 No. 428 (C. 32), regulation 5(4) of S.R. 2003 No. 261, regulation 5(b) of S.R. 2004 No. 394, regulation 5(4) of S.R. 2005 No. 580, regulation 5 and paragraph 4(4)(b) of Schedule 2 to S.R. 2006 No. 407, regulation 19(25)(f) of S.R. 2008 No. 286, regulation 4(5)(e) and (8)(d) of S.R. 2008 No. 428, regulation 4(3)(e) and (8)(d) of S.R. 2010 No. 69, regulation 10(7)(c) of S.R. 2011 No. 357, regulation 3(4) of S.R. 2013 No. 67, regulation 17(8)(a) and (c) of S.I. 2013/3021, regulation 3(3) of S.R. 2014 No. 275 and regulation 14(8) of S.R. 2016 No. 228.

(32)

Paragraph 18 was amended by regulation 29(7) of S.R. 1996 No. 358, regulation 19(25)(g) of S.R. 2008 No. 286 and regulation 3(2)(i) of S.R. 2016 No. 44.

(33)

S.R. 2003 No. 28; paragraph 1 was amended by regulation 4(a) of S.R. 2004 No. 461, regulation 7(4)(a) of S.R. 2005 No. 580, regulation 5(4) of S.R. 2006 No. 97, regulation 5(4) of S.R. 2006 No. 128, regulation 30(8)(a) of S.R. 2008 No. 286, regulation 23(5)(a) of S.I. 2013/3021, regulation 4(3)(a) of S.R. 2014 No. 275, regulation 6 of S.R. 2016 No. 175, regulation 25(5)(a) of S.R. 2016 No. 228 and paragraph 5(3)(a) of Schedule 1 to S.R. 2017 No. 51.

(34)

The definition of “standard rate” in paragraph 1(2) was amended by regulation 4(a) of S.R. 2004 No. 461.

(35)

Paragraph 5 was amended by regulation 23(7)(a) of S.R. 2003 No. 191, regulation 12 and paragraph 5(b) of Schedule 4 to S.R. 2005 No. 458, regulation 5(4)(f) of S.R. 2006 No. 128, regulation 5 and paragraph 11(4)(a) of Schedule 2 to S.R. 2006 No. 407, regulation 5 of S.R. 2008 No. 112 and regulation 30(8)(b) of S.R. 2008 No. 286.

(36)

Paragraph 7 was amended by regulation 23(7)(b) of S.R. 2003 No. 191, regulation 4(b) of S.R. 2004 No. 461 and regulation 30(8)(c) of S.R. 2008 No. 286. Paragraph 8 was amended by regulation 8(5) of S.R. 2007 No. 396. Paragraph 9 was substituted by regulation 4(c) of S.R. 2004 No. 461 and amended by regulation 5(b) of S.R. 2007 No. 475, regulation 2(2)(b) of S.R. 2008 No. 503, regulation 2(2) of S.R. 2010 No. 340 and regulation 5(6) of S.R. 2014 No. 105. Paragraph 10 was amended by regulation 5(4)(g) and (h) of S.R. 2006 No. 128, regulation 30(8)(d) of S.R. 2008 No. 286 and regulation 5(3)(a) of S.R. 2008 No. 428. Paragraph 12 was amended by regulation 5(4)(i) of S.R. 2006 No. 128.

(37)

Paragraph 13 was amended by regulation 5 and paragraph 11(4)(b) of Schedule 2 to S.R. 2006 No. 407.

(38)

Paragraph 14 was amended by regulation 23(7)(c) of S.R. 2003 No. 191, regulation 7(2) of S.R. 2003 No. 261, regulation 6(5)(b) of S.R. 2004 No. 394, regulation 7(4) of S.R. 2005 No. 580, regulation 14(5) of S.R. 2006 No. 359, regulation 5 and paragraph 11(4)(c) of Schedule 2 to S.R. 2006 No. 407, regulation 30(8)(e) of S.R. 2008 No. 286, regulation 5(3)(b) and (c) of S.R. 2008 No. 428, regulation 6(3)(b) of S.R. 2010 No. 69, regulation 14(5) of S.R. 2011 No. 357, regulation 5 of S.R. 2013 No. 67, regulation 23(5)(b) to (d) of S.I. 2013/3021, regulation 4(3)(b) of S.R. 2014 No. 275, regulation 25(5)(b) of S.R. 2016 No. 228, paragraph 5(3)(b) of Schedule 1 to S.R. 2017 No. 51 and Article 25(4) of S.R. 2017 No. 56.

(39)

S.R. 2008 No. 280; regulation 67(1) was amended by regulation 3(4)(a) of S.R. 2010 No. 6.

(40)

Regulation 68(1) was amended by regulation 3(4)(b) of S.R. 2010 No. 6.

(41)

Paragraph 1(2) was amended by regulation 4(2)(a) of S.R. 2016 No. 44.

(42)

Paragraph 3 was amended by regulation 3(30)(b) of S.R. 2008 No. 413.

(43)

Paragraph 6 was amended by regulation 14(10)(a) of S.R. 2011 No.135.

(44)

Paragraph 9 was amended by regulation 4(2)(c) of S.R. 2016 No. 44.

(45)

Paragraph 10 was amended by regulation 9(18) of S.R. 2010 No. 200 and regulation 4(2)(d) of S.R. 2016 No. 44.

(46)

Paragraph 11 was amended by regulation 4(2)(e) of S.R. 2016 No.44. Paragraph 12 was amended by regulation 3(30)(c) of S.R. 2008 No.413 and regulation 4(2)(f) of S.R. 2016 No. 44. Paragraph 13 was amended by regulation 2(2)(b) of S.R. 2008 No. 503, regulation 2(2) of S.R. 2010 No. 340 and regulation 8 of S.R. 2014 No. 105. Paragraph 14 was amended by regulation 4(2)(g) of S.R. 2016 No. 44.

(47)

Paragraph 15 was amended by regulation 3(30)(d) of S.R. 2008 No. 413, regulation 14(10)(b) to (d) of S.R. 2011 No. 135, regulation 21(15) of S.R. 2011 No. 357, regulation 5(7) of S.R. 2011 No. 368, Article 28(6)(a) of S.I. 2013/3021, regulation 4(2) of S.R. 2016 No. 44 and regulation 34(6)(a) of S.R. 2016 No. 228.

(48)

Paragraph 19 was amended by regulation 10(3)(e) of S.R. 2010 No. 69, regulation 21(15) of S.R. 2011 No. 357, Article 28(6)(b)(i) of S.I. 2013/3021, regulation 7(3) of S.R. 2014 No. 275, regulation 4(2)(h)(iii) of S.R. 2016 No. 44 and regulation 34(6)(b))(i) and (ii) and (7)(a) of S.R. 2016 No. 228.

(49)

Paragraph 20 was amended by regulation 4(2) of S.R. 2016 No. 44.

(50)

Regulation 66 was amended by Article 28(3) of S.R. 2017 No. 66.

(51)

S.R. 2016 No. 226.