3(1)This Part applies if—
(a)a one-off payment is levied in accordance with Part 2 of the Agreement,
(b)a certificate is issued under Article 9(4) to a person (“P”) in respect of that payment, and
(c)the certificate is approved by P or considered approved by virtue of that Article.
(2)The certificate is referred to in this Part as “the Part 2 certificate”.