200. The Commission retrospectively adjusts the portion of the assessment of a successor that qualifies for retrospective adjustment of its assessment under section 197 or 198, in relation to the period commencing on the date on which the transaction took place and ending on 31 December of that year, in accordance with Chapter III. Where applicable, the personalized rate applicable to the successor, for that part of the year, is calculated by making the adjustments provided for in section 71.
Decision 2010-11-18, s. 200.