Amendment of the principal Regulations3

1

Amend the principal Regulations as follows.

2

In regulation 7(2)4 after sub-paragraph (j) add—

k

investments which—

i

were held under a stocks and shares component on 28th November 2001,

ii

on that date were admitted to trading on a recognised stock exchange in an EEA State and were not listed by a competent authority in an EEA State for the purposes of Council Directive 2001/345,

iii

since that date have not ceased to be so admitted and have not become so listed,

iv

do not fall within any of the other sub-paragraphs of this paragraph, and

v

are not investments which, having fallen within any of those sub-paragraphs, have ceased so to fall on or after that date.