20. In regulation 31(3) (annual returns of information by account manager)—
(a)in sub-paragraph (b)(ii) for “each” (where it first appears) substitute “the”;
(b)in sub-paragraph (c)—
(i)in the words preceding paragraph (i) for “maxi-account or mini-account, to which subscriptions,” substitute “account, to which subscriptions or a transfer under regulation 21”;
(ii)in paragraph (i) for the words from “maxi-account” to the end substitute “cash account or stocks and shares account”;
(iii)for paragraph (ii) substitute—
“(ii)the total amount of cash subscribed to the account, in the year or the part of the year for which the return is made;”
(iv)in paragraph (v) for “mini-account or TESSA only” substitute “cash”.