(1) Section 75 of the Principal Act is amended -

(a) in subsection (1) by substituting "not less than 15 per cent" for "not less than 1 per cent",

(b) by inserting the following subsection after subsection (1):

"(1A) In the case of any assessment of disablement -

(a) where the period to be taken into account by the assessment began before 1 January 2012, or

(b) where there has been a provisional assessment, and -

(i) the initial period to be taken into account by the assessment began before 1 January 2012, and

(ii) any subsequent period to be taken into account by the assessment begins on or after 1 January 2012,

subsection (1) shall be read as if 'not less than 1 per cent' were substituted for 'not less than 15 per cent'.",

(c) in subsection (2) by substituting "would amount to less than 15 per cent" for "would not amount to 1 per cent",

(d) by inserting the following subsection after subsection (2):

"(2A) In the case of any assessment of disablement -