This section has no associated Explanatory Memorandum
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,”.