Extension of section 173 (qualifying performances)
16.—(1)  A reference to a qualified individual in section 173 includes a reference to —
(a)a citizen or national of a reciprocating country; and
(b)a person resident in a reciprocating country.
(2)  A reference to Singapore in section 173 includes a reference to a reciprocating country.
(3)  For the purposes of this regulation, a country is a reciprocating country only if it is a member of the World Trade Organisation.