2.—(1) This paragraph applies where the official controls charge calculated under paragraph 1 for any accounting period (amount A), when added to the official controls charge payable in respect of all earlier accounting periods falling within the same financial period (amount B), produces a total (amount C) which is greater than the amount of the official controls charge which would be payable under paragraph 1 if those accounting periods were one accounting period (amount D).
(2) Where this paragraph applies, the official controls charge payable by an operator for an accounting period shall be the amount by which amount D exceeds amount B.
(3) In this paragraph “financial period” means–
(a)the period commencing on 26th March 2007 and ending on 30th March 2008; and
(b)thereafter, the period commencing on the Monday immediately following the last Sunday in March in any year and ending on the last Sunday in March in the following year.