PART 5N.I.Repayment by Overseas Borrowers

Interpretation [F1of Part 5] N.I.

66.  In this Part—

[F2country” includes territory;

country-specific multiplier” means the country-specific multiplier calculated in accordance with regulation 66A;]

“gross income” means income from all sources before deductions for or relief from tax or other statutory charge;

“residence” in or outside the United Kingdom has the same meaning as it has in the Taxes Acts; and

F3...