5DF(1) The information specified by this regulation is–
(a)in relation to a defaulted cash account subscription–
(i)evidence of the amount held in the defaulted cash account to which the subscription relates immediately before the default event occurred (including interest accrued but not paid at that time);
(ia)in the case of a flexible account, in the year in which the default event occurred and before such event, evidence of the amount (if any) of cash withdrawn from the account which was not replaced by a replacement subscription;
(ii)the current year's subscription made to that account; and
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