2 Amendment of section 318B of the Income Tax (Earnings and Pensions) Act 2003
1 Section 318B of the Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
2 In subsection (3)—
(a) for paragraph (b) substitute—

“(b) he is certified as severely sight impaired or blind by a consultant ophthalmologist, or”

;
(b) in paragraph (c), for “so registered as blind”, substitute “certified as severely sight impaired or blind by a consultant ophthalmologist”.