Regulation 5 Citation, commencement and effect

in both sub-paragraphs (g) and (j) for the words from “scheme satisfies” to the end substitute “units or shares satisfy the condition specified in paragraph (13)”;

in sub-paragraph (h) for the words from “UCITS satisfies” to the end substitute “units or shares satisfy the condition specified in paragraph (13);

after sub-paragraph (j) insert—

“(ja)

units in, or shares of, a Chapter 5 UCITS, in circumstances where the units or shares satisfy the condition specified in paragraph (13);”;

insert at the end—

“(p)

investments which—

(i)

were held under the plan on 6th April 2004; and

(ii)

immediately before that date, fell within sub-paragraphs (g), (h) or (j), or sub-paragraph (k) so far as the relevant investments (within the meaning in the definition of “depositary interest”) fell within any of those sub-paragraphs.”