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5. In regulation 82(1)—
(a)in paragraph (1) after the words “taxable benefit” there shall be inserted the words “, and Parts III to V and Part VIII of these Regulations shall apply to payments of incapacity benefit,”;
(b)in paragraph (2)—
(i)after “VI” there shall be inserted the words “and Part VIII”;
(ii)after the words “taxable benefit” there shall be added the words “or, as the case may be, “incapacity benefit””.
Regulation 82 was amended by S.I. 1993/2276.
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