(1) Article 52 is amended as follows.

(2) Omit paragraph (3).

(3) In paragraph (11) -

(a) for "(CPI₂-CPI₁)/CPI₁" substitute "CPI₂/CPI₁";

(b) for "most recent March for which the consumer prices index is published when the penalty notice is given" substitute "month preceding the month that includes the day on or before which the allowance was required to be surrendered".