Regulation 8 Amendments to the principal Regulations
(1)
In regulation 9(1) after the words “subscribe to a plan” there shall be inserted the words “in any year”.
(2)
In regulation 9(3)f1 for sub-paragraphs (b) and (c) there shall be substituted—
“(b)has not subscribed and will not subscribe to any other general plan, or as the case may be any other single company plan, in the year to which paragraph (2) refers;
(c)is resident and ordinarily resident in the United Kingdom, or performs duties which, by virtue of section 132(4)(a) of the Taxes Act are treated as being performed in the United Kingdom, and will inform the plan manager if he ceases to be so resident and ordinarily resident or to perform such duties;”.