15.—(1) A person is treated as meeting the condition of eligibility in section 10 (the income of the person and his or her partner must not exceed limit) if the person does not expect to pay income tax at the additional rate or the dividend additional rate for the relevant tax year.
(2) A resident of another EEA state who is in paid work in the United Kingdom is treated as meeting the condition of eligibility in section 10 if that person would not expect to pay income tax at the additional rate or the dividend additional rate on the hypothetical net income of that person for the relevant tax year.
(3) A person is treated as not meeting the condition of eligibility in section 10 if—
(a)the person has made, or expects to make, a claim under section 809B of the Income Tax Act 2007(1) (claim for remittance basis to apply) for the relevant tax year; or
(b)the person expects section 809E of that Act (application of remittance basis in certain cases without claim) to apply to the person for the relevant tax year.
(4) In this regulation—
“hypothetical net income” has the meaning given in section 55C(3) of the Income Tax Act 2007(2) (election to reduce personal allowance);
“the relevant tax year” has the meaning given in section 10(5).
2007 c. 3. Sections 809B and 809E were inserted by paragraph 1 of Schedule 7 to the Finance Act 2008 (c. 9) and amended by Schedule 27 to the Finance Act 2009 (c. 10) and Schedules 45 and 46 to the Finance Act 2013 (c. 29).
Section 55C was inserted by section 11 of the Finance Act 2014 (c. 26).