Amendment of regulation 43
This section has no associated Explanatory Memorandum
6. In regulation 43(1)(ge) (interpretation of chapter 4)—
(a)in paragraph (ii), for “another Member State”, substitute “a Member State”;
(b)for paragraph (iii), substitute—
“(iii)where the legislation of—
(aa)the United Kingdom and one or more Member States; or
(bb)more than one Member State
applies to the period, A’s total income from all sources as determined for the purposes of the income tax legislation under which the Department considers that A’s total income in that period is greatest,”.