46U.K.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 ”.
Commencement Information
I1Sch. 10 para. 46 in force at 6.4.2006, see Sch. 10 para. 64(1)