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Amendment of regulation 14B

8.  Regulation 14B (tax treatment of qualified investor schemes)(1) is amended as follows.

(1) In paragraph (1) for “14C” substitute “9A”.

(2) In paragraph (2) after sub-paragraph (a) insert—

(aa)the provisions of Part 4 of these Regulations,.

(3) Omit paragraph (5).

(1)

Regulation 14B was inserted by S.I. 2008/3159.