Regulation 61 Amendments to the 2007 Regulations
In Schedule 1 (qualifying persons)—
(a)
in paragraph 2A(2)f1 for “1(4)” substitute “1(3)”;
(b)
in paragraph 3 after sub-paragraph (2) insert—
“(3)For the purposes of sub-paragraph (1)(a)(ii), an Irish citizen is not required to be living in the United Kingdom on IP completion day.”
(c)
in paragraph 9ZA after sub-paragraph (3) insert—
“(4)For the purposes of this paragraph, an Irish citizen is not required to be living in the United Kingdom on IP completion day.”
Annotations
Footnotes
- f1
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Paragraph 2A was inserted by S.R. 2021 No. 85.