Amendment of regulation 30K

3.  In regulation 30K (Fair value gains and losses of pooled investment funds), for paragraph (5) substitute—

“(5) This regulation applies in relation to accounts prepared for financial years falling within the period—

(a)beginning with 1st April 2018 and ending with 31st March 2025;

(b)beginning with 1st April 2025 and ending with 31st March 2029, in respect of an investment mentioned in paragraph (2)(a) that was made before 1st April 2024.”.