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10. In regulation K14—
(a)in paragraph (1), after the words “person who” insert “is or”; and
(b)for paragraph (2)(b) substitute the following—
“(b)excludes rights to benefits arising—
(i)out of an additional voluntary contributions' provision or an additional voluntary contributions' scheme (except where the payments securing such rights began before 8th April 1987), or
(ii)under a scheme, contract or arrangement which are attributable to a pension credit.”.
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