Regulation 12 Amendment of the 1994 Regulations
In regulation 16—
(a)
after paragraph (2) insert the following paragraph—
“(2A)Lump sums payable as mentioned in regulation 12(1) shall be paid by the Secretary of State to the participator.”;
(b)
omit paragraphs (4) to (6));
(c)
in paragraph (7) for “the Taxes Act” substitute “the 2004 Act”.