(1) Section 110(5A)(d)(i)(II) of the Principal Act is amended by the substitution of "a PRSA within the meaning of section 787A, a PEPP within the meaning of Chapter 2D of Part 30," for "a PRSA within the meaning of section 787A,".

(2) Section 172A(1)(a) of the Principal Act is amended by the insertion of the following definitions:

"'PEPP assets' has the same meaning as in Chapter 2D of Part 30;

'PEPP provider' has the same meaning as in Chapter 2D of Part 30;".

(3) Section 172C of the Principal Act is amended -

(a) in subsection (2), by the insertion of the following paragraph after paragraph (bb):

"(bc) a PEPP provider who is receiving the relevant distribution as income arising in respect of PEPP assets, and has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 12 of Schedule 2A,",

and

(b) in subsection (3) -

(i) in paragraph (cb), by the substitution of "unit trust," for "unit trust, and",