12(1)This paragraph applies for the purposes of section 36.U.K.
(2)In relation to a period of account ending before 27th November 2002, an amount charged in the accounts in respect of employees' remuneration includes an amount which is held by an intermediary with a view to its becoming employees' remuneration.
(3)In relation to a period of account ending on or after 27th November 2002, an amount charged in the accounts in respect of employees' remuneration includes an amount—
(a)in respect of employee benefit contributions (within the meaning of sections 38 to 44) made before that date, and
(b)which is held by an intermediary,
with a view to its becoming employees' remuneration.