Regulation 4 Amendment of the Personal Portfolio Bonds (Tax) Regulations 1999
(1)
Amend regulation 6 as follows.
(2)
In paragraph (3)—
(a)
in sub-paragraph (a) for “545” substitute “545 or 546C”; and
(b)
in sub-paragraph (b) for “543” substitute “543 or 546C(7)(b)”.
(3)
In paragraph (8)—
(a)
in sub-paragraph (a) for “541” substitute “541 or 546C(7)(b)”; and
(b)
in sub-paragraph (b) for “545” substitute “545 or 546C(7)(a)”.