- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2022)
- Gwreiddiol (Fel y'i Deddfwyd)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
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Changes over time for: Paragraph 8
Alternative versions:
- 11/02/2008- Amendment
- 03/01/2012- Amendment
- 06/04/2016- Amendment
- 06/04/2022
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Point in time view as at 06/04/2022.
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[F18(1)Amount A is calculated in accordance with this paragraph if [F2the pensioner's assumed earnings factor for the year] does not exceed the LET.N.I.
(2)In such a case, amount A is the flat rate amount for the year.
(3)[F3Where 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 130AA of the Administration Act to come into force before the end of the final relevant year.]
[F4(4)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 130 of the Administration Act to come into operation before the end of the final relevant year.]
Textual Amendments
F1Sch. 4B inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 1
F2Words in Sch. 4B para. 8(1) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(6) (with s. 73); S.R. 2011/441, art. 2(c)(xii)
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