介绍性文本1.引文和生效日期2.修订《雇主供资退休福利（税项除外的福利）规例20073》。在第1（2）条（引文和生效日期）中，用“本“代替”主题。4.在第1（2）条后插入:（3）本规例具有效力-5.在第2（1）条（解释）中在适当位置插入“武装6.排除收益7.武装部队人员排除说明

Introductory Text1.Citation and commencement2.Amendment of the Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 20073.In regulation 1(2) (citation and commencement), for “These” substitute “Subject.4.After regulation 1(2) insert— (3) These Regulations have effect—5.In regulation 2(1) (interpretation) insert in the appropriate places— “armed.6.Excluded benefits7.Exclusions in respect of armed forces personnelSignatureExplanatory Note