3.—(1) In regulation 31(3) (entitlement to credit) for “6.8” substitute “5.1”.
(2) Paragraph 1 only has effect for contribution years(1) beginning on or after 1st April 2014.
“Contribution year” is explained in regulations 31(4) and 31(5) of S.I. 1996/1527, as amended by S.I. 1999/3270, 2003/605.