Regulation 11 Amendment of regulation 40 of the General Regulations
In regulation 40 of the General Regulations (income treated as capital)—
(a)
in paragraph (1) the word “annual” shall be omitted; and after the word “applies” there shall be inserted the words “and paid at intervals of at least one year”;
(b)
in paragraph (4) for the words “or 13” there shall be substituted the words “, 13 or 24 to 27”.