SCHEDULES

F1SCHEDULE 4BAdditional pension: accrual rates for purposes of section 45(2)(d)

Annotations:
Amendments (Textual)
F1

Sch. 4B inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 1

Part 5Interpretation

13

1

“The FRAA” means the flat rate accrual amount.

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).

F33

Otherwise, that amount is £93.60 for the flat rate introduction year and subsequent tax years.