Paragraph 32
In Schedule 1–
(a)
in paragraph 1–
(i)
in subparagraphs (a) and (e), for “under the instrument”, substitute “in respect of the units”;
(ii)
in subparagraph (c), for “to the instrument”, substitute “in respect of the units”;
(iii)
in subparagraph (f), for “instrument”, substitute “units”;
(iv)
in subparagraphs (g) and (h), for “instrument is”, substitute “units are”;
(b)
in paragraph 5–
(i)
in subparagraph (a), for “loan instrument is”, substitute “units are”;
(ii)
in subparagraph (b), for “under the loan instrument”, substitute “in respect of the units.”.