Regulation 7 Amendments to the principal Regulations
In regulation 31(3)(c)f1—
(a)
in the words preceding paragraph (i) omit “other than those made pursuant to regulation 5(1)”;
(b)
in paragraph (i) add at the end “or a TESSA only account”;
(c)
in paragraph (iii) omit “, other than pursuant to regulation 5(1),”; and
(d)
after paragraph (iv) add—
“and—
(v)the date when any such mini-account or TESSA only account was closed, where that occurred during the year or the part of the year for which the return was made.”.