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7. In regulation 13(4)—
(a)for sub-paragraph (f) there shall be substituted the following sub-paragraph—
“(f)the person in respect of whom he has been appointed is 16 years of age or over, and
(i)is resident and ordinarily resident in the United Kingdom, or
(ii)is a person who performs duties which, by virtue of section 132(4)(a) of the Taxes Act are, treated as being performed in the United Kingdom, or
(iii)is married to a person mentioned in paragraph (ii);”;
(b)in sub-paragraph (g) there shall be added at the end the words “, or to perform such duties, or to be married to a person who performs such duties, as the case may be”.
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