3(1)Section 23 is amended as follows.U.K.
(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.”