(1) Subsection 23-15(2) applies in relation to a * non-profit sub-entity of an entity (the parent entity ) whether or not the parent entity is a non-profit body.
(2) Regulations made for the purposes of paragraph 23-15(2)(b) may:
(a) provide that they apply only to * non-profit sub-entities, or only to other non-profit entities; or
(b) specify one amount for * non-profit sub-entities and a different amount for other non-profit entities.