PART 2

CHAPTER 6Miscellaneous

Amendments to the 2007 Regulations61.

In Schedule 1 (qualifying persons)—

(a)

in paragraph 2A(2)52 for “1(4)” substitute “1(3)”;

(b)

in paragraph 3 after sub-paragraph (2) insert—

“(3)

For the purposes of sub-paragraph (1)(a)(ii), an Irish citizen is not required to be living in the United Kingdom on IP completion day.”

(c)

in paragraph 9ZA after sub-paragraph (3) insert—

“(4)

For the purposes of this paragraph, an Irish citizen is not required to be living in the United Kingdom on IP completion day.”