s 2 Amendment of the 1992 Regulations
In relation to financial years beginning on or after 1st April 2003, Schedules 2 and 4 to the 1992 Regulations are amended as follows:— (a) in paragraph 2(12) of Schedule 2 for “0.995” there is substituted “0.999”; and (b) for Schedule 4 to the 1992 Regulations there is substituted the Schedule set out in the Schedule to these Regulations.