- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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14. In regulation 7 (qualifying investments for a stocks and shares component)—
(a)in paragraph (2)(a)(i), at the end, insert “and”;
(b)in paragraph (2)(a)(ii), at the end, substitute “.” for “,” and omit “and”;
(c)omit paragraph 2(a)(iii);
(d)for paragraph (2)(b)(ii), substitute—
“(ii)where the securities in question satisfy at least one of the conditions specified in paragraph (5); and”;
(e)in paragraph (2)(c), omit everything following “securities” except “;”;
(f)in paragraph (2)(ca), omit everything following “State” except “;”;
(g)for paragraph (2)(cb), substitute—
“(cb)any securities which, in relation to a security mentioned in sub-paragraph (ca), would be a strip of that security if “strip” had the same meaning as in section 47 of the Finance Act 1942(1), with the omission of the words “issued under the National Loans Act 1968”(2)”;
(h)in paragraph (2)(cc), for “conditions”, substitute “condition”, for “paragraphs”, substitute “paragraph”, and omit “and (6)”;
(i)in paragraph (2)(f), omit everything following “recognised UCITS” except “;”;
(j)in paragraph (2)(g), omit everything following “scheme” except “;”;
(k)in paragraph (2)(j), omit everything following “regulation 6(4) to (6)” except “;”;
(l)in paragraph (2)(m), omit everything following “Regulations” except “;”;
(m)in paragraph (2)(n), omit everything following “2005” except “;”;
(n)omit paragraph (2)(o);
(o)at the end of paragraph (2)(p), for “.”, substitute “;”, and after, insert—
“(q)core capital deferred shares within the meaning of regulation 2 of the Building Societies (Core Capital Deferred Shares) Regulations 2013(3), provided that such shares are listed on the official list of a recognised stock exchange.”;
(p)omit paragraph (6);
(q)in paragraph (8)(b), after “paragraph (2)”, for “,”, substitute “.”, and omit everything following;
(r)in paragraph (10)(c), for “regulation 4ZA(1)(b)”, substitute “regulation 4ZA(1)”;
(s)omit paragraph (12);
(t)omit paragraph (14);
(u)omit paragraph (15);
(v)for paragraph (16), substitute—
“(16) In this regulation, references, in relation to qualifying investments, to the value, are to be construed in accordance with regulation 6(2), but deducting the incidental costs that would be incurred by a disposal and, in the case of a policy of life insurance, omitting any benefits payable in the event of the death of the account investor.”; and
(w)omit paragraph (17).
1942 c. 21. The relevant amendment to section 47 was made by section 202(2) of the Finance Act 1996 (c. 8).
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