Introductory Text1.Citation, commencement and effect2.Interpretation3.Life assurance business excluded from section 431D4.Circumstances where business not excluded from section 431D5.(1) The circumstances set out in this paragraph are where—.6.(1) The circumstances set out in this paragraph are where—.7.The circumstances set out in this regulation are where—8.Trustees residing in the United KingdomSignatureExplanatory Note