12 Amendment of regulation 10 (qualifying individuals who may invest under an account that is not a junior ISA account)
In regulation 10(2)−
(a) in paragraph (b) after “who,” insert “except for a subscription made in accordance with regulation 5D(2)(a)(i),(iia),(iv) or (v),”;
(b) in paragraph (c) after “who,” insert “except for a subscription made in accordance with regulation 5D(2)(a)(iia) or (iv),”;
(c) in paragraph (d)(iii) omit the full stop and substitute “; or”; and
(d) after paragraph (d)(iii) insert−

“(iv) who, where the terms and conditions of an account allow for it, though not resident in the United Kingdom, makes a subscription to the account in accordance with regulation 5D .”

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