(1) Subject to paragraph (2), no relevant payment made in respect of an investment shall be required to be included in a return under Regulation 5 where the aggregate amount of the relevant payments made in respect of that investment or, where that investment is held in an account, made in respect of that investment and all other investments held in that account, which would otherwise have had to be included in the return, does not exceed €300 or the equivalent of €300 in another currency applying the rate of exchange effective as of 31 December in the tax year in which the payment is made.