Regulation 6 Amendment of regulation 42

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

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 Secretary of State considers that A’s total income in that period is greatest,”;

for “except than”, substitute “except that”.