介绍性文本1.引文及开始2.修订规例3.就第3（3）（b）条而言，代之以—（b）已实施的计划。在第5条“符合资格的计划”一词后，在附表第1（a）段“第4段后的第7条”之后的任何情况下，在附表第1（a）段中，在第6（1）条中，代之以—（1）在附表中插入-如果第1（a）段第（i）和（ii）段适用-8.省略附表第6段

Introductory Text1.Citation and commencement2.Amendment of Regulations3.For regulation 3(3)(b) substitute— (b) an imposed scheme has been.4.In regulation 5 after the words “qualifying scheme,” insert the.5.For regulation 6(1) substitute— (1) In any case where by.6.In paragraph 1(a) of the Schedule after the words “the.7.After paragraph 4 of the Schedule insert— Where paragraphs (i) and (ii) of paragraph 1(a) apply–8.Paragraph 6 of the Schedule is omitted.SignatureExplanatory Note