PART 4Other amendments

21.

In paragraph 7(13)(b) of Schedule 4 (calculation of deduction)—

(a)

for sub-paragraph (ii) substitute—

“(ii)

earnings which exceed the current lower earnings limit but do not exceed the current primary threshold,”; and

(b)

for sub-paragraph (iii) substitute—

“(iii)

earnings which exceed the current primary threshold but do not exceed the upper accrual point,”.