Paragraph 10

(1)

Paragraph 4 is amended as follows.

(2)

In sub-paragraph (1)—

(a)

for “pre-April 2013” substitute “ pre-commencement ”, and

(b)

for “post-April 2013”, in both places, substitute “ post-commencement ”.

(3)

In sub-paragraph (2)—

(a)

for “pre-April 2013” substitute “ pre-commencement ”, and

(b)

for “5 April 2013” substitute “ 5 April in the relevant year ”.

(4)

In sub-paragraph (4) for “post-April 2013” substitute “ post-commencement ”.

(5)

In sub-paragraph (5) for “pre-April 2013” substitute “ pre-commencement ”.