xmlns:atom="http://www.w3.org/2005/Atom"
3. In Regulation 10 (Issue of voucher) of the principal Regulations—
(a)in paragraph (3), for the sum of “£2.80” substitute “£3.00”; and
(b)after paragraph (3), insert—
“(3A) Where Regulations amend the amount in paragraph (3), the new amount shall only apply in relation to vouchers issued (not re-issued in respect of a period prior to the date on which the new amount takes effect) on or after the date of coming into operation of the amending Regulations.”