Paragraph 3 General business
In the case where the risks covered fall within class 14 of Part I of Schedule 2 to the Act and where the annual amount of premiums or contributions of the company due in respect of that class for each of the preceding three financial years exceeded 2,500,000 units of account or 4 per cent. of the total amount of premiums or contributions receivable by the company, for the amount of units of account given in the table in paragraph 2 above there shall be substituted the amount of 1,400,000 units of account.