in paragraph 2, for “Article 44(3) of Directive 2012/34/EU” substitute “ regulation 21(2) of the 2016 GB Regulations or, as the case may be, regulation 21(2) of the 2016 NI Regulations ”;

in paragraph 3, in the fourth subparagraph, for “referred to in Article 48(1) of Directive 2012/34/EU” substitute “ set out in regulation 24 of the 2016 GB Regulations or, as the case may be, regulation 24 of the 2016 NI Regulations ”.