148AA(1)  The Secretary of State must in the tax year preceding the flat rate introduction year and in each subsequent tax year up to and including the tax year 2014–15 review the general level of earnings obtaining in Great Britain and any changes in that level which have taken place during the review period.

148AA(2)  In this section “the review period” means–

(a)in the case of the first review under this section, the period beginning with 1st October 2004 and ending with 30th September in the tax year preceding the flat rate introduction year; and

(b)in the case of each subsequent review under this section, the period since–

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