59(1)Where another authorised participant has become a party to a regulated transaction (whether in place of or in addition to any existing participant), or there has been any other change in any of the information that is required by paragraphs 56 to 58 to be included in the statement, the statement must record—S
(a)the information as it was both before and after the change,
(b)the date of the change.
(2)Where a recordable transaction has come to an end, the statement must—
(a)record that fact,
(b)record the date when it happened,
(c)in the case of a loan, state how the loan has come to an end.
(3)For the purposes of sub-paragraph (2), a loan comes to an end if—
(a)the whole debt (or all the remaining debt) is repaid,
(b)the creditor releases the whole debt.