Regulation 48 I1 England and Wales In Schedule 3 (calculation of income), in paragraph 18(2), in Reason 1, in paragraph (a), omit “or domiciled”. Annotations Commencement I1 Reg. 48 in force at 6.4.2025, see reg. 1(3) ← Regulation 47 Regulation 48 Regulation 49 →