[F1Default event or default investment payment occurring in the period beginning on 6th April 2011 and ending on 7th August 2012U.K.
5DH. Anything occurring in the period commencing on 6th April 2011 and ending on 7th August 2012 that, if it had occurred after that period, would have been—
(i)a default event in respect of a cash account within regulation 5DC, or
(ii)a defaulted investment payment within regulation 5DD,
shall be treated as occurring on 8th August 2012 for the purposes of regulations 5D to 5DG.]
Textual Amendments
F1Regs. 5D-5DM inserted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 11