Equalisation amounts not treated as distributions10
In regulation 99 (disposal of interests), in paragraph (2A)6 for “under regulation 94A(2)(b)” substitute “in the actual distribution under regulation 94A(2)”.
In regulation 99 (disposal of interests), in paragraph (2A)6 for “under regulation 94A(2)(b)” substitute “in the actual distribution under regulation 94A(2)”.