25(1)In Schedule 3 to that Act (public revenue dividends etc.)—U.K.
(a)in paragraph 1(c), for “basic” there shall be substituted “ lower ”;
(b)in paragraph 6A—
(i)in sub-paragraph (1), for “applicable” there shall be substituted “ lower ”; and
(ii)sub-paragraph (4) shall cease to have effect.
(2)This paragraph has effect in relation to payments made on or after 6th April 1996 and before the day on which this Act is passed.