Where —
(a) the interim return is not submitted to the Commission within the time specified in section 30(1); or (Amended by Act 2 of 2016)
(b) the Company, before the interim return is submitted demands payment for electricity supplied for any purpose in the then current financial year; and
(c) the Company charges for electricity supplied at the basic energy rates in force at the end of the financial year immediately preceding the then financial year;
then any decrease under section 30(3) or increase under section 30(4) is effective from the beginning of the then current financial year; but any such decrease or increase must be distributed and allocated equally on a monthly basis over the remaining months in the then current financial year.