4. In regulation 18A—
(a)before “Where” insert “(1) Subject to paragraph (2),”;
(b)at the end, insert “(2) For the purposes of repayments under Part 4 in respect of the tax year beginning on 6 April 2019 or any subsequent tax year, the references in paragraph (1) to the repayment thresholds in regulations 29(7) and 29(8) are to be read as references to an apportionment of those thresholds in respect of each month of the tax year in question, calculated by dividing the relevant repayment threshold into twelve equal parts.”.