Paragraph 46 I1
In paragraph 4(c) of Schedule 33 (meaning of “relevant migrant member”: requirement that person be entitled to contributions tax relief in foreign country before taking up residence in United Kingdom)—
(a)
at the beginning insert “ either ”, and
(b)
after “resident” insert “ or meets such other condition as may be prescribed by regulations made by the Board of Inland Revenue ”.
Annotations
Commencement
- I1
Sch. 10 para. 46 in force at 6.4.2006, see Sch. 10 para. 64(1)