Regulation 7 Amendments to the principal Regulations

for sub-paragraph (f) there shall be substituted the following sub-paragraph—

“(f)

the person in respect of whom he has been appointed is 16 years of age or over, and

(i)

is resident and ordinarily resident in the United Kingdom, or

(ii)

is a person who performs duties which, by virtue of section 132(4)(a) of the Taxes Act are, treated as being performed in the United Kingdom, or

(iii)

is married to a person mentioned in paragraph (ii);”;

in sub-paragraph (g) there shall be added at the end the words “, or to perform such duties, or to be married to a person who performs such duties, as the case may be”.