Section 30 of the Act of 2010 is amended -

(a) in subsection (1) -

(i) in paragraph (a), by the deletion of "at least 25 per cent of",

(ii) in paragraph (c) -

(I) by the deletion of "at least 25 per cent of", and

(II) by the substitution of "or arrangement," for "or arrangement.", and

(iii) by the insertion of the following paragraph after paragraph (c):

"(d) any person holding a position, in relation to the legal entity or legal arrangement that is similar or equivalent to the position specified in paragraphs (d) to (f) of section 28(2) in relation to a trust.",

and

(b) by the deletion of subsection (4).