This section has no associated Explanatory Memorandum
6. In paragraph 12(1)—E+W+S
(a)after the words “12 months” there shall be inserted the words “ and at least 12 months of that period falls after 5th April 2005 ”;
(b)for sub-paragraph (b), there shall be substituted the following sub-paragraph—
“(b)that paragraph 13 is to apply in relation to so much of the period of deferment which falls before the first day of the first accrual period (as defined in paragraph 16(2)) for the purposes of paragraph 15 and that paragraph 14 is to apply in relation to the remainder of the period of deferment.”.