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(1)Section 36 of the 1988 Act (substituted amounts: supplementary) shall be amended as mentioned in subsections (2) and (3) below.
(2)In subsection (1) for the words “amount for which it is substituted (the old amount)” there shall be substituted the words “old amount”.
(3)The following subsection shall be inserted after subsection (3)—
“(4)For the purposes of this section the old amount is the amount found by—
(a)taking the amount, or each of the amounts, for which the new amount is substituted (whether directly, or indirectly because of one or more intermediate substitutions),
(b)leaving out of account any amount to which section 35C(4) above applies, and
(c)taking the amount remaining or (if more than one remains) the last to be set.”
(4)In section 107(4)(a) of the 1988 Act the words “to (3), (5) and (8)” shall be omitted.
(5)The enactments mentioned in the Schedule to this Act are repealed to the extent specified in column 3.
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