Regulation 14 Amendment of regulation 21 (transfers relating to accounts other than junior ISA accounts)I1

In regulation 21, at the end of paragraph (6)(b)(iii), insert−

“,disregarding a subscription made in accordance with regulation 5D (except for a replacement subscription), less, in the case of a flexible account, the amount of any cash withdrawn from it during that period and if the result is in the negative, the amount to be reported is nil”.