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3. For regulation 7C (deferred payments: special provision in relation to Wales for the financial years beginning on 1 April 2009, 2010 and 2011) substitute—
7C.—(1) This regulation makes provision for deferred payments in relation to the financial years beginning on—
(a)1 April 2009, and
(b)1 April 2012.
(2) In this regulation and for the purposes of Schedule 1D—
(a)each of the financial years specified in paragraph (1) is called the “specified year”;
(b)in respect of the financial year beginning on 1 April 2009, the specified percentage is 3;
(c)in respect of the financial year beginning on 1 April 2012, the specified percentage is 3.36.
(3) Schedule 1D has effect in relation to each specified year.”.
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