SCHEDULES
SCHEDULE 10Pension schemes etc.
Migrant member relief
I146
In paragraph 4(c) of Schedule 33 (meaning of “relevant migrant member”: requirement that person be entitled to contributions tax relief in foreign country before taking up residence in United Kingdom)—
a
at the beginning insert “
either
”
, and
b
after “resident” insert “
or meets such other condition as may be prescribed by regulations made by the Board of Inland Revenue
”
.