... 'appreciable revaluation` means a reduction in the conversion rate applicable on 1 January 1999 which is greater in absolute value than the differences between that rate and the lowest levels of the conversion rates applicable: - over the last 12 months, and - at any time more than 12 months but not more than 24 months previously, and - at any time more than 24 months but not more than 36 months previously.
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