(1) Section 21 of the Principal Act is amended in -

(a) subsection (1) (a), by substituting "4 per cent" for "3 per cent",

(b) subsection (1) (c), by substituting "4 per cent" for "3 per cent", and

(c) subsection (3) (a) (i), by substituting "4 per cent" for "3 per cent".

(2) This section comes into operation on 1 January 2011.