Regulation 9 Amendment of regulation 21A

in paragraph (3)(b), in each of sub-paragraphs (ii) and (iii), at the beginning insert “subject to paragraph (3ZA),”, and

after paragraph (3) insert—

“(3ZA)

But there is no obligation to provide the information specified in paragraph (3)(b)(ii) or (iii) 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 remains with the transferor after the transfer.”.