7. In regulation 8(2) add at the end—
“(g)investments falling within sub-paragraphs (e), (f), (g) or (ga) of regulation 7(2), in circumstances where the units or shares do not satisfy the condition specified in regulation 7(15);
(h)a depositary interest (with the references in that definition to a stocks and shares component and to regulation 7(2)(a) to (h) being replaced with references to a cash component and to regulation 8(2)(a) to (g)).”.