21. In section 12 (revaluation of earnings factors)—
(a)in subsection (3), for the words following “at least” substitute “the prescribed percentage for each relevant year after the last service tax year; and the provisions included by virtue of this subsection may also conform with such additional requirements as may be prescribed”, and
(b)for the definition of “final relevant year” in subsection (5) substitute—
““final relevant year” means the last tax year in the earner’s working life.”