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9. In regulation 63(9) of the 1987 Regulations (non-dependant deductions)(1) for the words “any attendance allowance or disability living allowance received by him” there shall be substituted the words—
“(a)any attendance allowance or disability living allowance received by him;
(b)any payment made under the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No.2) Trust, the Fund or the Independent Living Fund which had his income fallen to be calculated under regulation 33 (calculation of income other than earnings)(2) would have been disregarded under paragraph 21 of Schedule 4 (income in kind); and
(c)any payment which had his income fallen to be calculated under regulation 33 would have been disregarded under paragraph 34 of Schedule 4 (payments made under certain trusts and certain other payments)(3).”.
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