1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Interpretation

4. 3. Scope of these Regulations

5. 4. Restrictions on computing the amount of an individual’s contribution to a trade - Loans

6. 5. Restrictions on computing the amount of an individual’s contribution to a trade – reimbursements

7. 6. No amount shall be excluded from the computations more than...

8. Signature

9. Explanatory Note