2. Section 45 shall have effect as if:—E+W
(a)in subsection (2), for the words “subsection (3)" there were substituted the words “subsections (2A) and (3)"; and
(b)after subsection (2), the following subsection were inserted—
“(2A) In relation to the financial year commencing on 1st April 1995, the duty to determine the limits referred to in subsection (1) above shall be performed as soon as reasonably practicable after 23rd November 1995.”.