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4. For paragraph (6) of regulation 35 substitute—
“(6) If—
(a)a chargeable event, within the meaning given by Chapter 2 of Part 13 of the Taxes Act, has happened in relation to a policy of life insurance which is an account investment held under an insurance component; and
(b)the body by whom the policy was issued is satisfied that no gain is to be treated as chargeable to tax on the happening of the event by virtue of regulation 22(1)(a)(v),
the body shall not be obliged to deliver the certificates mentioned in section 552(1) of that Act.
This paragraph does not prevent the operation of section 552(1) in a case to which regulation 36(1) applies.”.
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