23.—(1) Article 26 is amended as follows.
(2) For paragraph 2 substitute—
“2. No allowances may be allocated in respect of the installation for the first non-entitled scheme year and all subsequent scheme years; and in this paragraph the “first non-entitled scheme year” means the earlier of:
(a)the scheme year after the year in which the installation ceased operation; and
(b)where paragraph 1(b) applies, the scheme year after the year in which the surrender or revocation of the permit takes effect.”.