3(1)  A relevant benefit–

(a)that is provided (or to be provided) in any of the circumstances mentioned in paragraphs (a) to (c) of section 393B(1) of ITEPA 2003;

(b)that is described in the Schedule; and

(c)that is provided to a qualifying person,

is an excluded benefit for the purposes of section 393B(3)(d) of ITEPA 2003.

3(2)  The following are qualifying persons for the purposes of paragraph (1)–

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