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Paragraph 9

(1)

Paragraph 3 is amended as follows.

(2)

In sub-paragraph (1) for “post-April 2013” substitute “ post-commencement ”.

(3)

In sub-paragraph (2)—

(a)

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

(b)

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

(4)

In sub-paragraph (5), for “6 April 2013” substitute “ 6 April in the relevant year ”.