44. Section 787M(1) of the Act of 1997 is amended—

(a) in the definition of “overseas pension plan”, by the insertion of “the United Kingdom or” after “under the law of,”,

(b) in paragraph (b) of the definition of “qualifying overseas pension plan”, by the insertion of “, or under the law of the United Kingdom where the plan is established in the United Kingdom,” after “established”,

(c) in the definition of “relevant migrant member”—

(i) by the substitution of the following for paragraph (a):

“(a) was, at the time the individual first became a member of the pension plan—

(i) a resident of a Member State of the European Union, other than the State, or

(ii) a resident of the United Kingdom,

and entitled to tax relief in respect of contributions paid under the plan under the law of that Member State of the European Union or the United Kingdom, as the case may be,”,

(ii) in paragraph (d)(i), by the insertion of “or a citizen of the United Kingdom” after “Communities”, and

(iii) in paragraph (d)(ii), by the insertion of “or a resident of the United Kingdom,” after “other than the State,”,

(d) in paragraph (a) of the definition of “resident”, by the insertion of “, or the United Kingdom,” after “Communities”, and

(e) in the definition of “tax reference number”, by the insertion of “or by the United Kingdom,” after “other than the State,”.