Paragraph 3

Section 23 is amended as follows.

In subsection (3)(a), for “subsection” substitute “ subsections (3A) and ”.

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.”