xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
5.(1) Subject to paragraph (2) below, there shall be treated...
6.The following description of transaction shall be treated as a...
7.The following description of transaction shall not be treated as...
8.The following description of transaction shall be treated as neither...
9.The following description of transaction shall be treated as neither...
10.The following description of transaction shall be treated as neither...