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5. After regulation 8 (trustees residing in the United Kingdom) add—
9.—(1) The circumstances set out in this regulation are where the benefits provided for under the policy or contract for the business are determined by reference to the value of assets consisting of or including land in the United Kingdom.
(2) In paragraph (1), “land” includes buildings and other structures, land covered with water and any estate, interest, easement, servitude, right or licence in or over land.”
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