65(1)This paragraph applies as regards a debtor relationship entered into in pursuance of a contract—U.K.
(a)made before 4 March 2005, and
(b)not varied after that date, or not varied until after that date.
(2)A debit is not allowed or required, as a result of the amendments made by paragraph 3(2) and (4) to (7) of Schedule 8 to F(No.2)A 2005, to be brought into account under Part 5 for an accounting period in respect of any amount of discount in respect of which a debit is so brought into account for any earlier accounting period.
(3)In sub-paragraph (2) “earlier accounting period” means an accounting period that began before—
(a)1 April 2007, or
(b)if the contract mentioned in sub-paragraph (1) was varied before that date, the date of variation.
(4)The references in this paragraph to the variation of a contract do not include references to a variation that does not affect the terms of the debtor relationship in question.