Amendment of regulation 5DF (information required by regulation 5D)
This section has no associated Explanatory Memorandum
11. In regulation 5DF−
(a)in paragraph (1)(a) before “the amount” insert “evidence of ”;
(b)after paragraph (1)(a)(i) insert-
“(ia)in the case of a flexible account, in the year in which the default event occurred and before such event, evidence of the amount (if any) of cash withdrawn from the account which was not replaced by a replacement subscription;”; and
(c)in paragraph (2)(a) after “subscriptions” insert “(other than a subscription to the account made in accordance with regulation 5D)”.