Regulation 6 Amendments to the principal Regulations

in sub-paragraph (a) for the word “address” there shall be substituted the words “permanent residential address including, where the address is in the United Kingdom, the postcode”;

in sub-paragraph (c) there shall be added at the end the words “, unless aged under 16 or a citizen of a country outside the United Kingdom who is not resident in the United Kingdom,”;

for sub-paragraphs (d) to (f) there shall be substituted the following sub-paragraphs—

“(d)

except where the scheme is an occupational pension scheme within the meaning of section 1 of the Pension Schemes Act 1993^f1, the category of status specified in paragraph (2A) that is applicable in his case or, if more than one category is applicable, the one that is his principal source of income;

(e)

in the circumstances specified in paragraph (2B), the requisite evidence, that is to say—

(i)

a declaration specifying the year of assessment concerned, or an earlier year of assessment not being more than five years preceding that year, as the basis year for the purposes of section 646B (presumption of same level of relevant earnings etc. for 5 years);

(ii)

where the individual is an employee, the full names and addresses of all those employers who have paid, or will pay, net relevant earnings to him; and

(iii)

the particulars specified in paragraph (2C) for the basis year.”