(1) For paragraph 1017D(5)(g) of the Act, if a reporting period for an RSA is the exit reporting period to which paragraph 1017D(2)(d) of the Act applies for an RSA holder who ceases to be an RSA holder, otherwise than by death:
(a) the RSA provider must give the RSA holder the information mentioned in regulation 7.9.19; and
(b) regulation 7.9.22 does not apply.
(2) A nil amount need not be disclosed.