Paragraph 26
Paragraphs 23(4)(b)(i) and (ii) and 23(5)(b)(i) and (ii) of Schedule 5 to those Regulations (capital to be disregarded).
Paragraphs 23(4)(b)(i) and (ii) and 23(5)(b)(i) and (ii) of Schedule 5 to those Regulations (capital to be disregarded).