Regulation 11 Amendments to the principal Regulations

In regulation 24A(2)^f1 for paragraphs (iii), (iv) and (v) of sub-paragraph (b) there shall be substituted—

“(iii)

the market value of the plan investments held under the plan, that value being determined either at 5th April in the year for which, or for part of which, the return is being made or any other valuation date in that year, not falling earlier than 5th October.”