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5. Any thing resulting from the making of a write-down order that would (apart from this regulation) otherwise fall as a surrender (or agreement to surrender) for the purposes of subsections (2) and (4) of section 172A of FA 2004 (surrender of benefits and rights) is a surrender (or agreement to surrender) of a description that is prescribed for the purposes of section 172A(5)(f) of FA 2004.
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