3.—(1) In subsection (2) of section 36 (graduated retirement benefit), for “the units” to the end substitute “, a unit of graduated contributions shall be £7.50.”.
(2) The amendment in paragraph (1) does not apply—
(a)in relation to a woman who attained pensionable age before 6th April 2010; or
(b)for the purposes of the reference to the graduated retirement benefit of a deceased person in section 37(1) (as amended by regulation 4), where the deceased person was a woman who would have attained pensionable age before 6th April 2010.