Section 48 (inserted by section 33 of the Pensions (Amendment) Act 2002) of the Principal Act is amended by -

(a) the insertion of the following subsections after subsection (1):

"(1A) Notwithstanding subsection (1), in applying the resources of a relevant scheme that is wound up after the passing of the Social Welfare and Pensions Act 2009, or had wound up and had not discharged any of the liabilities of the scheme at the date of the passing of the Social Welfare and Pensions Act 2009, the trustees shall discharge the liabilities of the scheme for the following benefits in the following order:

(a) firstly, all additional benefits secured or granted by way of additional voluntary contributions or a transfer of rights from another scheme to which paragraph 2 of the Third Schedule relates to the extent that the rights to which the transfer relates were originally secured or granted by way of additional voluntary contributions;

(b) secondly, the benefits (not including post-retirement increases in such benefits) specified in paragraph 1 of the Third Schedule to or in respect of those persons, who, at the date of the winding up of the scheme, were within the categories referred to in that paragraph, to the extent that those benefits have not already been discharged;