2SFor the purposes of paragraph 1 above, for any case where the period is—
(a)less than½ year (or is nil), the value shall be 1;
(b)½ but less than 1 year, the value shall be 0.953.
2SFor the purposes of paragraph 1 above, for any case where the period is—
(a)less than½ year (or is nil), the value shall be 1;
(b)½ but less than 1 year, the value shall be 0.953.