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3.—(1) Amend the principal Regulations as follows.
(2) In regulation 7(2)(1) after sub-paragraph (j) add—
“(k)investments which—
(i)were held under a stocks and shares component on 28th November 2001,
(ii)on that date were admitted to trading on a recognised stock exchange in an EEA State and were not listed by a competent authority in an EEA State for the purposes of Council Directive 2001/34(2),
(iii)since that date have not ceased to be so admitted and have not become so listed,
(iv)do not fall within any of the other sub-paragraphs of this paragraph, and
(v)are not investments which, having fallen within any of those sub-paragraphs, have ceased so to fall on or after that date.”
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