Citation and commencement
This section has no associated Explanatory Memorandum
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).”.