1. 1. The CPA shall comprise:
(a)((a)) a first level, comprising headings identified by an alphabetical code (sections);
(b)((b)) a second level, comprising headings identified by a two-digit numerical code (divisions);
(c)((c)) a third level, comprising headings identified by a three-digit numerical code (groups);
(d)((d)) a fourth level, comprising headings identified by a four-digit numerical code (classes);
(e)((e)) a fifth level, comprising headings identified by a five-digit numerical code (categories); and
(f)((f)) a sixth level, comprising headings identified by a six-digit numerical code (subcategories).
2. 2. The CPA is set out in the Annex.