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21For the purposes of this Part of this Schedule—
(a)a payment shall be treated as having become payable not withstanding that the right to receive the payment was extinguished by section 14(2) of the Act of 1954 (which enabled the Central Land Board to set off payments against liabilities in respect of development charges);
(b)any reduction of the principal amount of a payment by virtue of that subsection shall be disregarded ; and
(c)where in accordance with subsection (3) of section 14 or subsection (6) of section 58 of the Act of 1954 (which provided for cases of failure to apply for a payment within the appropriate period) an amount was determined as being the principal amount of a payment to which a person would have been entitled as mentioned in those subsections respectively, that payment shall be treated as if it had become due and as if the principal amount thereof had been the amount so determined.
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