OpenLegislation

Paragraph 6 I1

United Kingdom

In Article 23—

(a)

for “benefits in kind”, in each place it occurs (including the heading), substitute “ cash benefits ”;

(b)

in the heading for “Member State of residence” substitute “ United Kingdom where it is the State of residence ”;

(c)

after “person who” insert “ resides in the United Kingdom and ”;

(d)

for “Member States” substitute “ States ”;

(e)

for “Member State of residence” substitute “ United Kingdom ”;

(f)

for “that Member State”, in both places it occurs, substitute “ the United Kingdom ”;

(g)

omit “and at the expense of”;

(h)

for “place of residence” substitute “ United Kingdom ”.

Annotations

Commencement

I1

Sch. 1 para. 6 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(1)