3.—(1) For the purposes of Part G—
(a)the inquiry which was required by regulation 86(1) of the 1977 Regulations to be made with respect to the account mentioned in paragraph 1 at the end of the accounting period ending with 31st March 1998 shall be treated as having been an inquiry required by regulation G4(1); and
(b)the report on that inquiry shall be treated as a report made in compliance with regulation G4(2),
and accordingly for the purposes of regulation G5 (employers' contributions) the first relevant period is the period beginning on 1st April next following the date of that report.
(2) During the period beginning with and including 2nd November 1998 and ending immediately before the start of the first relevant period regulation G5 applies as if that period had been a relevant period and the required percentage had been 7.85.