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6(1)Section 14(3) of the PTA 2005 does not apply to the last PTA review year.
(2)But section 14(3) applies to the period that—
(a)begins with the start of the last PTA review year, and
(b)ends immediately before commencement,
as if that period were a PTA review year.
(3)In this paragraph—
“last PTA review year” means the last PTA review year to end before commencement;
“PTA review year” means a period determined in accordance with section 14(3)(b) of the PTA 2005.
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