In Part 3 -

(a) in regulation 97 -

(i) in inserted Article A1, in the definition of "SE", for "exit day" substitute "IP completion day";

(ii) in inserted Article AA1 -

(aa) in paragraph 1, for "exit day", in each of the three places where it appears, substitute "IP completion day";

(bb) in the opening words of paragraph 2, for "exit day" substitute "IP completion day";

(cc) in paragraph 5, for "exit day", in each of the three places where it appears, substitute "IP completion day";

(b) in regulation 106(c)(ii), for "exit day" substitute "IP completion day".