This section has no associated Explanatory Notes
8—(1) Section 4 (meaning of “contracted-out employment” etc.) is amended as follows.N.I.
(2) In subsection (2), in the definition of “minimum payment”, for “the current upper earnings limit” substitute “ the applicable limit ”.
(3) After that subsection insert—
“(2A) In subsection (2) “the applicable limit” means—
(a)in relation to a tax year before 2009–10, the upper earnings limit;
(b)in relation to 2009–10 or any subsequent tax year, the upper accrual point.”.