for sub-paragraphs (b)(i) to (v) of paragraph (3) substitute—

“(i)

any supply of a description falling within Group 5 of Schedule 9 to the Act,

(ii)

any other financial transaction, and

(iii)

any real estate transaction,”,

after paragraph (5) insert—

“(6)

For the purposes of this regulation, a “real estate transaction” includes any grant, assignment (including any transfer, disposition or sale), surrender or reverse surrender of any interest in, right over or licence to occupy land.”.