Social Security Contributions and Benefits Act 1992 (c. 4)

SCHEDULES

[F1 SCHEDULE 4B E+W+S Additional pension: accrual rates for purposes of section 45(2)(d)

Textual Amendments

F1 Sch. 4B inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 1

Part 2 E+W+S Normal rules: employment not contracted-out

Appropriate amount for year E+W+S

4 [F2 (1)] [F3 Where the final relevant year is 2015-16 or an earlier tax year,] the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 148AA of the Administration Act to come into force before the end of the final relevant year. E+W+S

[F4 (2) Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year.]]

Textual Amendments

F2 Sch. 4B para. 4 renumbered as Sch. 4B para. 4(1) (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(5)(a)

F3 Words in Sch. 4B para. 4(1) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(5)(b)

F4 Sch. 4B para. 4(2) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(5)(c)