Regulation 197 I1

In Schedule 2, in paragraph 11 (ordinary residence – additional provision)—

(a)

in sub-paragraph (2), after “Islands”, in each place it occurs, insert “, the territory comprising the United Kingdom, Islands and the Republic of Ireland”;

(b)

in sub-paragraph (3)—

(i)

after “Islands” insert “, the territory comprising the United Kingdom, Islands and the Republic of Ireland”;

(ii)

after paragraph (a) insert—

“(aa)
in the case of members of the regular armed forces of the Republic of Ireland, any period which they serve outside the territory comprising the United Kingdom, Islands and the Republic of Ireland as members of such forces;”.

Annotations

Commencement

I1: Reg. 197 in force at 25.4.2021, see reg. 1(2)