substitute
(2) The prescribed figure for A is the figure mentioned in table 204, column 3 in relation to the year of the period of extension mentioned in column 2.
Table 204 Hardship reason
1 | 1st and 2nd year | 0 |
2 | 3rd year | 2 |
3 |
4th year | 3 |
4 | 5th or later year | 4 |