Amendment of the principal Regulations

11.—(1) Amend regulation 19 as follows.

(2) In Table 6—

(a) after item 14 insert—

“14A.   Any payment made under the “Supporting People” programme—

(a) in England and Wales, under section 93 of the Local Government Act 2000(1);

(b) in Scotland, under section 91 of the Housing (Scotland) Act 2001(2); or

(c) in Northern Ireland, under Article 4 of the Housing Support Services (Northern Ireland) Order 2002(3).” and

(b) in item 15 for “Any payment of a voucher” substitute “Any payment or a voucher”.

(3) In Table 8—

(a) in each of items 3 and 4, in column 2—

(i) renumber the words after “if” as paragraph (a) of that item; and

(ii) at the end add—

“; or

(b) excluded from profits or gains by paragraph 11 of that Schedule(4).”.

(b) renumber the second item numbered 5 as item 6, and renumber the item following it as item 7.

(1)

2000 c. 22. Section 93 was amended by section 136 of the Adoption and Children Act 2002 (c. 38).

(2)

2001 asp 10.

(3)

S.I. 2002/3154 (N.I. 8).

(4)

Paragraph 11 was amended, for chargeable periods ending after 5^th April 2001, by paragraph 86(3) of the Capital Allowances Act 2001 (c. 2).