Schedule 33 to the Finance Act 2004 (c. 12) contains provisions about migrant member relief in respect of contributions to overseas pension schemes. Paragraph 4 of that Schedule sets out the conditions an individual member of an overseas pension scheme would need to satisfy in order to be considered a relevant migrant member of that scheme. Paragraph 4(c) provides a power for alternative conditions to be prescribed. These regulations prescribe an alternative condition to that already contained in paragraph 4(c) of Schedule 33.