Regulation 4 Regulation 3

Regulation 3 of the principal Regulations shall be amended as follows.

For paragraph (2), there shall be substituted the following paragraph:—

“(2)

For the purposes of paragraph (1), any payment made on behalf of another by a person whose sole or main residence is not also that of the beneficiary shall be treated as made by the beneficiary, except where the payment is made by an employer or previous employer for the benefit of an employee or former employee, the spouse of an employee or former employee or the widow or widower of a person who was an employee.”.