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arb é D an difríocht idir an ráta caighdeánach faoin gcéad agus an ráta laghdaithe faoin gcéad don bhliain mheasúnachta agus chun na críche sin ciallaíonn “an ráta laghdaithe faoin gcéad” do bhliain mheasúnachta 26 i gcás ar 26 faoin gcéad an ráta laghdaithe don bhliain sin agus mar an gcéanna maidir leis an ráta laghdaithe faoin gcéad do bhliain mheasúnachta ar ráta seachas 26 faoin gcéad an ráta laghdaithe di, [EN]
D is the difference between the standard rate per cent. and the reduced rate per cent. for the year of assessment and for this purpose "the reduced rate per cent." for a year of assessment means 26 where the reduced rate for that year is 26 per cent. and similarly with reference to the reduced rate per cent. for a year of assessment for which the reduced rate is other than 26 per cent.,