This paragraph applies if the adjusted number of penalty points for the new group of returns is greater than the actual number of penalty points for the old group of returns.

Treat all the penalty points for the old group of returns as penalty points for the new group of returns.

Treat the additional penalty points as having been awarded in respect of relevant failures occurring on the same day as the most recent relevant failure.

For this purpose the additional penalty points are the penalty points added by way of adjustment to the actual number of penalty points for the old group of returns.

In this paragraph “relevant failure” means a failure to make a return in the old group of returns on or before its due date, in respect of which a penalty point was awarded.