http://www.legislation.gov.uk/id/ukdsi/2002/0110422791

Amendment of the principal Order5

For article 2(2) of the principal Order there shall be substituted the following paragraph—

2
Part A
Column (1)
Column (2)
The period commencing on 1st October 2002 and ending on 31st March 2003
The accounting year ending during the calendar year 2001
The period commencing on 1st April 2003 and ending on 31st March 2004
The accounting year ending during the calendar year 2002
Any subsequent period of 12 months commencing on 1st April in any year
The accounting year ending during the calendar year preceding the calendar year during which the levy period commences
Part B
Column (1)
Column (2)
The period commencing on 1st October 2002 and ending on 31st March 2003
The period of six months ending on 31st March 2002
Any subsequent period of 12 months commencing on 1st April in any year
The period of 12 months ending on 31st March preceding the commencement of the levy period

Column (1)	Column (2)
The period commencing on 1st October 2002 and ending on 31st March 2003	The accounting year ending during the calendar year 2001
The period commencing on 1st April 2003 and ending on 31st March 2004	The accounting year ending during the calendar year 2002
Any subsequent period of 12 months commencing on 1st April in any year	The accounting year ending during the calendar year preceding the calendar year during which the levy period commences

Column (1)	Column (2)
The period commencing on 1st October 2002 and ending on 31st March 2003	The period of six months ending on 31st March 2002
Any subsequent period of 12 months commencing on 1st April in any year	The period of 12 months ending on 31st March preceding the commencement of the levy period