5. 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”. |