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5. In regulation 11—
(a)in paragraphs (b) and (c)(ii) after the words “Taxes Act”, in both places where those words occur, there shall be added “, being business for which the policy or contract concerned was made on or after 1st November 1994”;
(b)after paragraph (c) there shall be added
“or
(d)the business is business the contract for which—
(i)was effected by a company resident in the United Kingdom at or through a branch or agency outside the United Kingdom where none, or no significant part, of the reinsurance business carried on relates to life assurance business with policy holders or annuitants residing in the United Kingdom, and
(ii)was made before 1st November 1994.”
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