10.—(1) Amend regulation 12(1) as follows.
(2) In paragraph (3)(f) for paragraph (ii) substitute—
“(ii)is a person who has general earnings from overseas Crown employment subject to United Kingdom tax within the meaning given by section 28 of ITEPA 2003,”.
(3) In paragraph (3)(g)(iv) for “the application is not in writing” substitute “a written declaration is required by paragraph (7)”.
(4) In paragraph (7)—
(a)for “Where paragraph (3)(g)(iv) applies” substitute “Where the application is not in writing or the manager operates a record system under which all original written applications are not retained”;
(b)for “therein referred to” substitute “referred to in paragraph (3)(g)(iv)”;
(5) In paragraph (10)—
(a)for “(3)(g)(iv) of this regulation” substitute “(7)”;
(b)omit “of this regulation” where it secondly appears.
Regulation 12 was relevantly amended by S.I. 2001/908 and 2002/3158.