xmlns:atom="http://www.w3.org/2005/Atom"
10. After regulation 107E insert—
“107F. The references in regulations 107C and 107E to an apportionment under regulation 101(2)(d) in relation to a longer period include cases where the apportionment is made under regulation 107(1)(a) or (d) using the calculation specified in regulation 101(2)(d).”.