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Paragraph 40

(1)

Paragraph 15 (enhanced protection: “the relevant crystallised amount”) is amended as follows.

(2)

In sub-paragraph (3), for “paragraph 16” substitute “ paragraphs 15A and 16 ”.

(3)

In sub-paragraph (4), for “is the greater” substitute “ is (subject to paragraph 15A) the greater ”.

(4)

In sub-paragraph (5), after “(4)(a)” insert “ and paragraph 15A(2)(a) ”.

(5)

In sub-paragraph (6), after “(4)(b)” insert “ and paragraph 15A(2)(b) ”.