But I want to just refer to new section 4(5) in clause 100D. It says, "Money payable by a holder to an owner does not meet the requirements … if the money is payable—(a) as a dividend by the holder as a company to the owner as a shareholder", and also the second part, paragraph (b): "as a rebate by the holder as a mutual association to the owner as a member in relation to the trading transactions of the member". 