Regulation 8 Amendments to the principal Regulations

After regulation 17(2)^f1 there shall be added—

“(3)

A plan investor who, after subscribing to a plan at any time, ceases to be resident in the United Kingdom shall be treated for the purposes of determining his entitlement to, and to payment of, tax credits in respect of qualifying distributions so far as they relate to plan investments as if he were so resident.”