41In section 1103 (regulations about information about non-qualifying distributions)—
(a)in subsection (2) (purpose for which sections 1101 and 1102 may be rewritten), for “which are not qualifying distributions” substitute “to which section 1100 does not apply”,
(b)in subsection (4) (special arrangements about matters specified in subsection (5)), for “matters” substitute “matter”, and
(c)in subsection (5)—
(i)for “Those matters are” substitute “That matter is”, and
(ii)omit paragraph (b) (tax credits), and the “and” preceding it.