Regulation 5 Amendment of regulation 9
For paragraph (1)(b) of regulation 9 (end of year calculations) substitute—
“(b)calculate the amount (if any) specified by paragraph 2 of Schedule 2 for the relevant year;
(ba)calculate the amount (if any) specified by paragraph 3 of Schedule 2 for the relevant year;
(bb)calculate the amount specified by paragraph 2(1) of Schedule 2A for the relevant year (if applicable);
(bc)calculate the amount specified by paragraph 2 of Schedule 2B for the relevant year (if applicable);”.