13.—(1) The Non-Domestic Rating (Transitional Protection Payments) Regulations 2013(1) are amended as follows.
(2) In regulation 5(3) (payments on account) for “10 equal” substitute “12”.
(3) In regulation 5(3)(b) for “9” substitute “11”.
(4) After paragraph (4) of regulation 5 insert—
“(4A) The first four instalments are each to be of 9% of the amount payable and each other instalment is to be 8% of the amount payable.”.