Paragraph 41

In section 1103 (regulations about information about non-qualifying distributions)—

(a)

in subsection (2) (purpose for which sections 1101 and 1102 may be rewritten), for “which are not qualifying distributions” substitute “ to which section 1100 does not apply ”,

(b)

in subsection (4) (special arrangements about matters specified in subsection (5)), for “matters” substitute “ matter ”, and

(c)

in subsection (5)—

(i)

for “Those matters are” substitute “ That matter is ”, and

(ii)

omit paragraph (b) (tax credits), and the “and” preceding it.