Amendments having effect for the tax year 2009-10 (and in some cases succeeding tax years)3.

In regulation 4(2) (general conditions for accounts and subscriptions to accounts)4—

(a)

after “year) is” insert “£7,200 unless”; and

(b)

for sub-paragraph (a) substitute—

“(a)

the qualifying investor is 50 years of age or over, or is due to be aged 50 not later than 5th April 2010, where it is £10,200, or”.