Textual Amendments
F1Sch. 4A inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 30(3), Sch. 4; S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)
9N.I.The Department may make regulations containing provisions for finding the amount for a tax year in—
(a)cases where the circumstances relating to the pensioner change in the course of the year;
(b)such other cases as the Department thinks fit.]