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12.—(1) Section 87(2) of the Finance Act 1982(1) shall apply for the purposes of section 17 of the 1991 Act and this Order as if in the definition of “RI” there were substituted for the reference to the retail prices index for March 1982 a reference to the retail prices index for the month in which the chargeable company’s levy period begins.
(2) For the avoidance of doubt section 68(4) of the Finance Act 1985(2) shall not apply for the purposes of section 17 of the 1991 Act and this Order.
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