Paragraph 2
For the purposes of paragraph 1 above, for any case where the period is—
(a)
less than½ year (or is nil), the value shall be 1;
(b)
½ but less than 1 year, the value shall be 0.953.
For the purposes of paragraph 1 above, for any case where the period is—
less than½ year (or is nil), the value shall be 1;
½ but less than 1 year, the value shall be 0.953.