Regulation 8 Amendment of regulation 21

in paragraph (6)(b), at the beginning, insert “subject to paragraph (6ZA),”, and

after paragraph (6) insert—

“(6ZA)

But there is no obligation to provide the information specified in paragraph (6)(b)(iii) or (iv) where, in relation to an account—

(a)

there is a transfer in part of the current year’s subscriptions, and

(b)

a current year’s subscription remain with the transferor after the transfer.”.