[F113(1)“The FRAA” means the flat rate accrual amount.E+W+S
(2)That amount is £72.80 for the flat rate introduction year and subsequent tax years (but subject to section 148AA of the Administration Act).]
Textual Amendments
F1Sch. 4B inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 1