Regulation 11 Amendments to the principal Regulations

For regulation 6(3) there shall be substituted—

“(3)

The time specified in this paragraph is—

(a)

in relation to the certificate specified in paragraph (2)(a), (b) or (c)—

(i)

the time at which the individual first pays a net contribution;

(ii)

the time at which the individual makes a declaration in accordance with regulation 5(2)(e)(i) specifying a year of assessment as the basis year for the purposes of section 646B;

(b)

in relation to the certificate specified in paragraph (2)(d), the time at which the individual first pays a net contribution, being a time when his eligibility to do so arises by virtue of section 632A(4) and he does not fulfil any of the conditions in section 632A(6) to (9).”