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4.—(1) The 2016 Act is modified as follows.
(2) In section 21A(2), for “0%” substitute “3%”.
(3) In section 33B(2)(b)(1), for “3%” substitute “6%”.
(4) In section 33B(4)(b), for “3%” substitute “6%.
(5) In section 33C(4)(b)(2), for “3%” substitute “6%”.
Section 33B has effect by virtue of paragraph 1(17) of schedule 1 of the 2022 Act.
Section 33C has effect by virtue of paragraph 1(17) of schedule 1 of the 2022 Act.
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