Amendment of schedule 2 (ordinary residence)

9.  In schedule 2 (ordinary residence)—

(a) in paragraph 1(1) for “8(1)(b)”, substitute “9(1)(c)”,

(b) in paragraph 2(1)—

(i) for “2(b)”, substitute “2(1)(b)”,

(ii) for “4(1)(d)”, substitute “4(1)(e)”,

(iii) for “8(1)(c), 9(1)(b), 10(b) and 12(c)”, substitute “9(1)(a), 9(1)(d), 10(e), 12(c) and 13(d)”,

(iv) after “British Islands,”, insert “Gibraltar, the Republic of Ireland,”

(c) in paragraph 2(2), in head (b), after “resident in”, insert “the British Islands, Gibraltar or in”,

(d) omit paragraph 2(3).