Regulation 66 Interpretation of Part 5F3I1

In this Part—

• F1“country” includes territory;

• “country-specific multiplier” means the country-specific multiplier calculated in accordance with regulation 66A;

• “gross income” means income from all sources before deductions for or relief from tax or other statutory charge;

• “residence” in or outside the United Kingdom has the same meaning as it has in the Taxes Acts; and

• F2...