12.—(1) Part 4 of the 2004 Act shall have effect subject to the modifications set out in articles 13 and 14 below in its application to any individual to whom either paragraph (2) or (3) applies
(2) This paragraph applies if the following conditions are met—
Condition A
The individual has given the Inland Revenue a notice under section 221(6) of his intention to rely on that section where the active membership period in relation to the arrangement in respect of which the notice was given commenced on 6th April 2006
Condition B
The individual would have been a relevant overseas individual in the tax year 2005-06 pursuant to section 221(3) had that subsection been in force during that year.
Condition C
The individual gives or has already given notice to the Inland Revenue pursuant to paragraph 7(1)(b) of Schedule 36 that he intends to rely on that paragraph.
(3) This paragraph applies if the following conditions are met—
Condition A
The individual has given the Inland Revenue a notice under paragraph 7(1)(b) of Schedule 36 of his intention to rely on that paragraph.
Condition B
The individual gives or has already given notice to the Inland Revenue pursuant to section 221(6) that he intends to rely on that section where the active membership period in relation to the arrangement in respect of which the notice was given commenced on 6th April 2006.
Condition C
The individual would have been a relevant overseas individual in the tax year 2005-06 pursuant to section 221(3) had that subsection been in force during that year.