Article 14 Modification of paragraph 20D of Schedule 36F1

in sub-paragraph (4), in the definitions of D and E, for “at the beginning of that part of that period” there were substituted “on 5th April 2006 increased in accordance with sub-paragraph (4A)”;

after sub-paragraph (4) there were inserted—

“(4A)

D and E are increased by multiplying the appropriate figure by 0.7154.”.