FSA consolidation rule

(in ELM) the following rules in IPRU:

1. (a) 3.3.13R in chapter GN of IPRU-BANK (as it applies on a consolidated basis);9
1. (b) IPRU-BSOC 1.2.1R (as it applies on a consolidated basis); and9
1. (c) Chapter 14 of 4IPRU-INV;9