Regulation 15

In section 357YJ (examples of results that may indicate exclusion not available)—

(a)

the existing text becomes subsection (1),

(b)

in subsection (1), in the words before paragraph (a), omit “restitution-related”, and

(c)

after subsection (1) insert—

“(2)
In this section “arrangements” and “tax advantage” have the meaning given by section 357YI.”.