5.—(1) Schedule 4B (additional pension: accrual rates for purposes of section 45(2)(d)) is amended as follows.
(2) In paragraph 1—
(a)in sub-paragraph (1) in the opening words after “45(2)(d)” insert “or (2A)(b)”;
(b)in sub-paragraphs (1)(a) and (b) and (2) after “45(2)(d)” insert “or (2A)(b) (as the case may be)”.
(3) In paragraph 11 after “45(2)(d)” insert “or (2A)(b)”.