23.—(1) Regulation 2.C.14 (effect of payment of additional contributions under this Chapter) shall be amended as follows.
(2) In paragraph (3), after—
(a)“Chapter 2.D” insert “or Chapter 2.K”;
(b)“2.D.5” insert “and 2.K.21”.
(3) After paragraph (10), insert—
“(11) In the case of a 2008 Section Optant, this regulation is subject to regulation 2.K.4.”.