This section has no associated Explanatory Notes
38E+W+SIn section 181(1) of that Act (general interpretation) insert at the appropriate places—
““the flat rate introduction year” has the meaning given by section 122 of the Social Security Contributions and Benefits Act 1992;”;
““the upper accrual point” has the meaning given by section 122 of the Social Security Contributions and Benefits Act 1992;”.