4(1)Section 35 (maternity allowance) is amended as follows.
(2)In subsection (1), for paragraph (c) there is substituted—
“(c)her average weekly earnings (within the meaning of section 35A below) are not less than the maternity allowance threshold for the tax year in which the beginning of the period of 66 weeks mentioned in paragraph (b) above falls;”.
(3)In subsection (3)(c), for “above or in section 35A(2) or (3) below” there is substituted “or (c) above”.
(4)After subsection (6) there is inserted—
“(6A)In this section “the maternity allowance threshold”, in relation to a tax year, means (subject to subsection (6B) below) £30.
(6B)The Secretary of State may, in relation to any tax year after 2001-2002, by order increase the amount for the time being specified in subsection (6A) above to such amount as is specified in the order.
(6C)When deciding whether, and (if so) by how much, to increase the amount so specified the Secretary of State shall have regard to the movement, over such period as he thinks fit, in the general level of prices obtaining in Great Britain (estimated in such manner as he thinks fit).
(6D)The Secretary of State shall in each tax year carry out such a review of the amount for the time being specified in subsection (6A) above as he thinks fit.”