58(1)This paragraph applies if—U.K.
(a)B takes a step within section 554Z19 of ITEPA 2003 before 6 April 2011 by providing security (“the early security”) for the performance of an undertaking (“the early undertaking”),
(b)on or after 6 April 2011 at a time when B is continuing to provide the early security, there is a change in the terms of the early undertaking which does not amount to the giving of a new undertaking, and
(c)as a result of the change, the amount to be paid as a contribution (“the early contribution”) under the early undertaking increases, or will increase.
(2)Chapter 3 of Part 7A of ITEPA 2003 has effect—
(a)as if the change in the terms of the early undertaking were a new undertaking to pay a contribution covering the increase in the amount of the early contribution as determined on a just and reasonable basis, and
(b)as if B, in continuing to provide the early security, provides security for the performance of the new undertaking at the time of the change in the terms.
(3)Section 554Z17(7) of ITEPA 2003 applies for the purposes of this paragraph as it applies for the purposes of Chapter 3 of Part 7A of that Act.