substitute
(2) If a year, or part of a year, of the period of extension falls on or after 22 June 2012, the prescribed figure for A for that year, or part of the year, is the figure mentioned in table 203.1, column 3 in relation to the year of the period of extension mentioned in column 2.
Table 203.1 General rule
1 | 1st to 4th year | 0.01 |
2 | 5th or later year | 5 |
(2A) If a year, or part of a year, of the period of extension falls before 22 June 2012, the prescribed figure for A for that year, or part of the year, is the figure mentioned in table 203.2, column 3 in relation to the year of the period of extension mentioned in column 2.
Table 203.2 General rule
1 | 1st year | 1 |
2 | 2nd year | 2 |
3 |
3rd year | 3 |
4 | 4th year | 4 |
5 | 5th or later year | 5 |