30.—(1) Regulation 9A is amended in accordance with this regulation.
(2) In paragraph (1), for “he” substitute “a person to whom this regulation applies”.
(3) After paragraph (1) insert—
“(1A) This regulation applies to a man born before 6th October 1954 but who has not attained the age of 65.”.
(4) For paragraph (2) substitute—
“(2) This regulation shall apply to—
(a)the tax year in which a man attains the age which is pensionable age in the case of a woman born on the same day as that man; and
(b)to any succeeding tax year,
but not including the tax year in which he attains the age of 65 or any subsequent tax year.”.