xmlns:atom="http://www.w3.org/2005/Atom"
14. In regulation 21, at the end of paragraph (6)(b)(iii), insert−
“,disregarding a subscription made in accordance with regulation 5D (except for a replacement subscription), less, in the case of a flexible account, the amount of any cash withdrawn from it during that period and if the result is in the negative, the amount to be reported is nil”.