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9. In paragraph 17 –
(a)at the end of sub-paragraph (1)(d) there shall be added “and throughout the period of 12 months falling after 5th April 2005”;
(b)for sub-paragraph (2)(b) there shall be substituted the following sub-paragraph –
“(b)that paragraph 18 is to apply in relation to so much of S’s period of deferment which falls before the first day of the first accrual period (as defined in paragraph 20(2)) for the purposes of paragraph 19 and that paragraph 19 is to apply in relation to the remainder of that period of deferment.”.
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