Citation, commencement and effect

5.  In regulation 7(2)—

(a) in both sub-paragraphs (e) and (g) for the words from “scheme satisfies” to the end substitute “units or shares satisfy the condition specified in paragraph (15)”;

(b) in sub-paragraph (f) for the words from “UCITS satisfies” to the end substitute “units or shares satisfy the condition specified in paragraph (15)”;

(c) after sub-paragraph (g) insert—

“(ga) units in, or shares of, a Chapter 5 UCITS, in circumstances where the units or shares satisfy the condition specified in paragraph (15);”;

(d) insert at the end—

“(l) investments which—

(i) were held under the stocks and shares component on 6th April 2004; and

(ii) immediately before that date, fell within sub-paragraphs (e), (f) or (g), or sub-paragraph (ha) so far as the relevant investments (within the meaning in the definition of “depositary interest”) fell within any of those sub-paragraphs.”