Paragraph 1

before point (a) insert—

“(za)

“State” means the United Kingdom or a Member State;”;

in points (a) to (e) for “Member State” in each place it occurs substitute “State”;

for point (f) substitute—

“(f)

“frontier worker” means any person pursuing an activity as an employed or self-employed person—

(i)

in the United Kingdom and who resides in a Member State to which the person returns as a rule daily or at least once a week; or

(ii)

in a Member State and who resides in the United Kingdom to which the person returns as a rule daily or at least once a week;”;

in point (i) in paragraph 2 for “Member State” substitute “State”;

in point (l)—

in point (m) for “Member State” in both places it occurs substitute “State”;

omit point (n);

in points (p) to (s) for “Member State” in each place it occurs substitute “State”;