Paragraph 8

Section 4 (meaning of “contracted-out employment” etc.) is amended as follows.

In subsection (2), in the definition of “minimum payment”, for “the current upper earnings limit” substitute “ the applicable limit ”.

After that subsection insert—

“(2A)

In subsection (2) “the applicable limit” means—

(a)

in relation to a tax year before 2009–10, the upper earnings limit;

(b)

in relation to 2009–10 or any subsequent tax year, the upper accrual point.”.