10. In regulation 63 of the 1987 Regulations (non-dependant deductions) in paragraph (3) for the words from “where a different amount” to the end of the paragraph there shall be substituted the words—
“where, but for this paragraph, the amount that would fall to be deducted in respect of one member of a couple or polygamous marriage is higher than the amount (if any) that would fall to be deducted in respect of the other, or any other, member, the higher amount shall be deducted.”.