Article 12 “Primary protection” and non residentsI1

Part 4 of the 2004 Act shall have effect subject to the modifications set out in articles 13 and 14 below in its application to any individual to whom either paragraph (2) or (3) applies

This paragraph applies if the following conditions are met—

• Condition A

  The individual has given the Inland Revenue a notice under F1sub-paragraph (1)(b) of paragraph 20B of Schedule 36 of the individual’s intention to rely on that paragraph where the active membership period in relation to the arrangement in respect of which the notice was given commenced on 6th April 2006

• Condition B

  The individual would have been a relevant overseas individual in the tax year 2005-06 pursuant to F2sub-paragraph (5) of paragraph 20B of Schedule 36 had that sub-paragraph been in force during that year.

• Condition C

  The individual gives or has already given notice to the Inland Revenue pursuant to paragraph 7(1)(b) of Schedule 36 that he intends to rely on that paragraph.

This paragraph applies if the following conditions are met—

• Condition A

  The individual has given the Inland Revenue a notice under paragraph 7(1)(b) of Schedule 36 of his intention to rely on that paragraph.

• Condition B

  The individual gives or has already given notice to the Inland Revenue pursuant to F3sub-paragraph (1)(b) of paragraph 20B of Schedule 36 that the individual intends to rely on that paragraph where the active membership period in relation to the arrangement in respect of which the notice was given commenced on 6th April 2006.

• Condition C

  The individual would have been a relevant overseas individual in the tax year 2005-06 pursuant to F4sub-paragraph (5) of paragraph 20B of Schedule 36 had that sub-paragraph been in force during that year.