# National Insurance Contributions Act 2008, Paragraph 3


(1) Section 23 is amended as follows.
(2) In subsection (3)(a), for “subsection” substitute “ subsections (3A) and ”.
(3) After subsection (3) insert—
“(3A) For the purposes specified in section 22(2)(b) (additional pension), subsection (3)(a) has effect in relation to 2009-10 and subsequent tax years as if the reference to the upper earnings limit were to the upper accrual point.”

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Source: https://www.legislation.gov.uk/ukpga/2008/16/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2008/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.