Regulation 6 Amendment of regulation 43

In regulation 43(1)(ge)^f1 (interpretation of chapter 4)—

(a)

in paragraph (ii), for “another Member State”, substitute “a Member State”;

(b)

for paragraph (iii), substitute—

“(iii)
where the legislation of—
(aa)
the United Kingdom and one or more Member States; or

(bb)
more than one Member State

applies to the period, A’s total income from all sources as determined for the purposes of the income tax legislation under which the Department considers that A’s total income in that period is greatest,”.

Annotations

Footnotes

f1: Regulation 43(1)(ge) was amended by S.R. 2012/398 and S.R. 2014/309. 2007 c.3 section 23 was amended by the Finance Act 2009 (c.10), Schedule 1, para 6(o)(i) and the Finance Act 2013 (c29), Schedule 3, para 2(2). 2003 c.1; section 401 was amended by S.I. 2005/3229, S.I. 2011/1037 and S.I. 2014/211.