Amendments to the principal Regulations7
In regulation 31(3)(c)9—
a
in the words preceding paragraph (i) omit “other than those made pursuant to regulation 5(1)”;
b
in paragraph (i) add at the end “or a TESSA only account”;
c
in paragraph (iii) omit “, other than pursuant to regulation 5(1),”; and
d
after paragraph (iv) add—
and—
v
the date when any such mini-account or TESSA only account was closed, where that occurred during the year or the part of the year for which the return was made.