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Amendment of regulation 36
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6.—(1) Amend regulation 36() (application of certain provisions where investor ceases to be entitled to relief from tax) as follows.
(2) In paragraph (6)—
(a)omit paragraphs (i) and (iii) of sub-paragraph (b),
(b)omit sub-paragraph (e)(i),
(c)omit sub-paragraph (f)(ii),
(d)omit sub-paragraph (g),
(e)in sub-paragraph (h)—
(i)at the end of paragraph (ii) insert the word “and”, and
(ii)omit paragraphs (iii) and (iv), and
(f)omit sub-paragraph (i) and the word “and” immediately preceding it.
(3) In paragraph (8) for “lower rate” substitute “basic rate”.
(4) In paragraph (9)(a) for “lower rate” substitute “basic rate”.
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