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4. In relation to a statement of accounts to which regulation 3 applies—
(a)regulation 6(2)(e) of the 1995 Regulations shall have effect as if, for the reference to regulation 3 of those Regulations, there were substituted a reference to regulation 3 above; and
(b)regulation 7(e)(iii) of the 1995 Regulations shall have effect as if, for the reference to regulation 3 of those Regulations, there were substituted a reference to regulation 3 above, and as if, for the reference to paragraph 1 of Part III of Schedule 1 to the 1995 Regulations, there were substituted a reference to sub-paragraphs (a) and (b) of paragraph (5) of regulation 3 above.
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