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3. For paragraph (6) of regulation 6 of the 1996 Regulations (balance sheet), substitute—
“(6) Form 14 shall be completed by every company which carries on long term business in respect of:
(i)its total long term business liabilities and margins; and
(ii)the long term business liabilities and margins for each separate long term business fund or group of funds for which separate assets have been appropriated.”
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