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13.—(1) In paragraph 1 of Schedule 3—
(a)at the end of sub-paragraph (1)(a) the words “in each case other than any sum treated as income under sub-paragraph (5) shall be added”;
(b)in sub-paragraph (1)(f)—
(i)after the word “disability” the words “or incapacity” shall be inserted; and
(ii)there shall be deleted the words after the words “is subject”;
(c)in sub-paragraph (1)(r) for the words “disability to which the eligible student is subject, his” there shall be substituted the words “the eligible student's”.
(2) In paragraph 3(1)(a) of Schedule 3 delete the word “first” where it appears on the second occasion.
(3) In paragraph 6 of Schedule 3 the existing sub-paragraph (2)(h) shall be renumbered sub-paragraph (2)(i) and in the appropriate places in the same sub-paragraph there shall be inserted the following—
“(h)in the case of a parent who is an eligible student or who holds a statutory award, £890;
(j)where the parent’s income is computed as for the purposes of the income tax legislation of another member State, sums equivalent to any amounts which would not be treated as taxable income if that legislation made provision equivalent to the Income Tax Acts.”.
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