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1. If notices given under Article 38(6)(a) specify periods beginning after the first day of the first sampling year then, for the purpose of ascertaining, in the financial year in which the first sampling year ends, sums due by way of Public Lending Right, Articles 42 and 46 shall have effect subject to the following modifications.
2. Articles 42(2) and 46(4) shall have effect as if any reference to the sampling year were a reference to so much thereof as falls on and after the day from which loans are required to be recorded.
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