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(a) special savings accounts within the meaning of section 256(1) (such an account being referred to subsequently in this section as a “special savings account”);

(a)paragraph (b) of the definition of “special savings account” in section 256(1),

(i) as respects the special savings account, the condition specified in section 264(1)(i) would be satisfied if “ £25,000 €31,750” were substituted for “ £50,000 €63,500” in that condition, or

(I) as respects the special savings accounts, the condition specified in section 264(1)(i) would be satisfied if “ £25,000 €31,750” were substituted for “ £50,000 €63,500” in that condition, or

then, sections 264, 723, 737 and 838 shall apply to that one investment or those 2 investments, as the case may be, as if every reference to £50,000 €63,500 in those sections were a reference to £75,000 €95,250.

(b)paragraph (b) of the definition of “special investment policy” in section 723(1), or

(c) special investment units within the meaning of section 737;

(ii) as respects the other investment, the condition specified in section 723(3)(b), 737(3)(a)(ii) or 838(2)(b) section 737(3)(a)(ii) or 838(2)(b) relevant to that investment would be satisfied if “ £25,000 €31,750” were substituted for “ £50,000 €63,500” in those conditions.

(II) as respects the other investments, the condition specified in section 723(3)(b), 737(3)(a)(ii) or 838(2)(b) section 737(3)(a)(ii) or 838(2)(b) relevant to each of those investments would be satisfied if “ £25,000 €31,750” were substituted for “ £50,000 €63,500” in those conditions.

then, sections 264, 723, 737 and 838 shall apply to that one investment or those 2 investments, as the case may be, as if every reference to £50,000 €63,500 in those sections were a reference to £75,000 €95,250.

(c)paragraph (b) of the definition of “special investment units” in section 737(1),

(d) special portfolio investment accounts within the meaning of section 838.

(ii) as respects the other investment, the condition specified in section 723(3)(b), 737(3)(a)(ii) or 838(2)(b) section 737(3)(a)(ii) or 838(2)(b) relevant to that investment would be satisfied if “ £25,000 €31,750” were substituted for “ £50,000 €63,500” in those conditions.

(II) as respects the other investments, the condition specified in section 723(3)(b), 737(3)(a)(ii) or 838(2)(b) section 737(3)(a)(ii) or 838(2)(b) relevant to each of those investments would be satisfied if “ £25,000 €31,750” were substituted for “ £50,000 €63,500” in those conditions.

then, sections 264, 723, 737 and 838 shall apply to that one investment or those 2 investments, as the case may be, as if every reference to £50,000 €63,500 in those sections were a reference to £75,000 €95,250.