PART 4 U.K.Other 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,”.