Paragraph 2

in subsection (2), for the words “subsection (3)”, there were substituted the words “subsections (2A) and (3)”; and

after subsection (2) the following subsection were inserted—

“(2A)

In relation to the financial year beginning on 1st April 1994, the duty to determine the limits referred to in subsection (1) above shall be performed as soon as reasonably practicable after 1st February 1995.”