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Textual Amendments
F1Sch. 4B inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 1
13(1)“The FRAA” means the flat rate accrual amount.E+W+S
(2)[F2Where the final relevant year is 2015-16 or an earlier tax year,] that amount is £72.80 for the flat rate introduction year and subsequent tax years (but subject to section 148AA of the Administration Act).
[F3(3)Otherwise, that amount is £93.60 for the flat rate introduction year and subsequent tax years.]]
Textual Amendments
F2Words in Sch. 4B para. 13(2) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(8)(a)