SCHEDULES

F2SCHEDULE 4BAdditional Pension: Accrual Rates for Purposes of Section 45(2)(d)

Annotations:
Amendments (Textual)

PART 2NORMAL RULES: EMPLOYMENT NOT CONTRACTED-OUT

Application

2

This Part applies to a relevant year if F1—

a

the contracted-out condition is not satisfied in respect of any tax week in the year; F3and

b

there is a surplus in the pensioner's earnings factor for the year.