THIS KERNAL UPDATE IS FOR CARTS FROM : 

WWW.R4IDS.COM LABELLED R4i Gold Plus
www.R4iTT.NET LABELLED R4iTT for 3DS (The R4i3DS new is NOT supported)

Backup your µSD to a Backup folder on your PC BEFORE upgrading to a new kernal

Format your µSD with the Panasonic SD Formatter 3.1
Use these options :
FORMAT TYPE - FULL (OverWrite)
FORMAT SIZE ADJUSTMENT - ON


As PRIMARY KERNAL :
Download and extract the latest original Kernal from your carts website and copy to root of your µSD.
Extract these files from R4i Gold Plus folder and copy/replace to root of your µSD :
Games folder
SYSTEM folder

Copy usrcheat.dat to SYSTEM/cheats folder