26. Section 2A (amended by the Act of 2015) of the Act of 2010 is amended in Table C to subsection (3)—

(a) with effect on and from 1 January 2019, by the substitution of “3 per cent” for “5 per cent”, and

(b) with effect on and from 1 January 2020, by the substitution of—

(i) “1 per cent” for “3 per cent” (inserted by paragraph (a)), and

(ii) “6 per cent” for “8 per cent”.