10.—(1) Section 37 (reduced rates of Class 1 contributions for members of salary related contracted-out schemes) is amended as follows.
(2) In subsection (1) for “the applicable limit for that week” substitute “the upper accrual point”.
(3) Omit subsection (1ZA).
(4) The amendments made by this paragraph have effect in relation to 2009–10 and subsequent tax years.