3. The notional dairy herd shall be calculated as follows—
TLU=IRQ ÷ 5730
where—
“IRQ” is the individual reference quantity of milk (expressed in litres) available to the claimant in relation to his land in England;
“TLU” is the number of livestock units in the notional dairy herd; and
“5730” is the number of litres of milk deemed to be equivalent to the annual production of one dairy cow.