xmlns:atom="http://www.w3.org/2005/Atom"

Amendment to Schedule 1

3.—(1) In paragraph 8(b)(ii) of Schedule 1, after the first occurrence of the word “relative”, there shall be inserted the words “aged 18 or under”.

(2) At the end of paragraph 8(b)(ii) of Schedule 1, there shall be inserted the following—

(iii)in the case of a dependent child or a dependent relative aged 19 or over, at a rate equivalent to the amount which would have been specified for the time being in accordance with paragraph 8(b)(ii) immediately before he attained the age of 19..