Amendments to the 2007 Regulations
This section has no associated Explanatory Memorandum
61. In Schedule 1 (qualifying persons)—
(a)in paragraph 2A(2)(1) 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.”
(1)
Paragraph 2A was inserted by S.R. 2021 No. 85.