4.—(1) Regulation 39 is amended as follows.
(2) In paragraphs (3) and (4), for “31st March 2011” substitute “1st April 2011”.
(3) For paragraphs (5) to (8), substitute—
“(5) The fixed amount where the last day of P’s average salary service falls in the financial year ending on 31st March 2012, or in any subsequent financial year, is the amount to which the sum of £5,000 would have been increased in the relevant financial year if it had been an official pension within the meaning of section 5(1) of PIA 1971 beginning, and first qualifying for increases under that Act, on 1st April 2010.”.