8. Notwithstanding section 142 of the Act, where the pension committee was given instructions to apply the measure provided for in paragraph 3 of section 2, the amortization period for a technical actuarial deficiency determined at the date of the actuarial valuation referred to in that section or any subsequent actuarial valuation expires at the end of a fiscal year of the pension plan that ends no later than 10 years after the date of the valuation that determines the deficiency.