Flat Rate Accrual Amount
This section has no associated Explanatory Memorandum
2. For the purposes of paragraph 13(2) of Schedule 4B to the Contributions and Benefits Act(1), the flat rate accrual amount(2) for the tax year beginning 6th April 2014 and subsequent tax years shall be £92.00.
(1)
1992 c. 7; Schedule 4B was inserted by paragraph 1 of Schedule 2 to the Pensions Act (Northern Ireland) 2008
(2)
See also Article 2 of S.R. 2013 No. 61