SCHEDULES

F1SCHEDULE 4BAdditional Pension: Accrual Rates for Purposes of Section 45(2)(d)

Annotations:
Amendments (Textual)

PART 5INTERPRETATION

13

1

“The FRAA” means the flat rate accrual amount.

C12

F3Where 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 130AA of the Administration Act).

F23

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