24.—(1) This article applies in the case of a new authority, a 1997 authority or a 1998 authority, as the case may be, and, in these cases, the modifications set out in paragraph (2) shall apply.
(2) In relation to the relevant year commencing on—
(a)1st April 1997, in the case of a—
(i)new authority, for the words “or in the two years preceding that year" in article 19(2)(c) there shall be substituted the words “ or in the year preceding that year ”;
(ii)1997 authority, the words “or in the two years preceding that year" shall be omitted from article 19(2)(c);
(b)1st April 1998, in the case of a—
(i)1997 authority, for the words “or in the two years preceding that year" in article 19(2)(c) there shall be substituted the words “ or in the year preceding that year ”;
(ii)1998 authority, the words “or in the two years preceding that year" shall be omitted from article 19(2)(c);
(c)1st April 1999, in the case of a 1998 authority, for the words “or in the two years preceding that year" in article 19(2)(c) there shall be substituted the words “ or in the year preceding that year ”.