5(1)Section 14(1) of the PTA 2005 applies to the period that—U.K.
(a)begins immediately after the end of the last relevant 3 month period to end before commencement, and
(b)ends immediately before commencement,
as if that period were a relevant 3 month period.
(2)In this paragraph “relevant 3 month period” has the same meaning as in section 14 of the PTA 2005.