# Finance Act 2005, Paragraph 46


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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/46 (the official version)
Page: https://openlegislation.uk/finance-act-2005/schedule-10/paragraph-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.