Paragraph 11
The schedule of instalments shall be determined so as to provide that if–
a relevant parish authority or Temples authority issues a substitute precept for a financial year which is greater than the amount of the previous precept to be issued or the last one to be issued, and
that substitute precept was issued on or after the last day of a 1 or 3 month period which is prescribed in paragraph 9 or 10 and which applies to that relevant parish authority or Temples authority in that financial year,
the difference between the liability in respect of that substitute precept and the liability in respect of the previous precept to be issued or the last one to be issued shall not be taken into account for the purpose of determining the amount of the liability to that relevant parish authority or Temples authority to be paid in that 1 or 3 month period.