3—(1) Section 23 is amended as follows.N.I.
(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.”.