Article 2 Appropriate fraction

in paragraph (1) for “or in 1991” there shall be substituted “, 1991 or 1992”;

after paragraph (4) there shall be inserted the following—

“(4A)

As regards the relevant year beginning in 1992—

(a)

if the hereditament is situated in England, then X is 81 if the hereditament is within paragraph (3)(a) or (b), and 76 if it is within paragraph (4)(a) or (b);

(b)

if the hereditament is situated in Wales, then X is 91 if the hereditament is within paragraph (3)(b), and 86 if it is within paragraph (4)(b).”.