11(1)To determine amount B—U.K.
(a)identify each benefit crystallisation event that has occurred in relation to the individual during the period beginning with 6 April 2006 and ending with 5 April 2016,
(b)determine the amount that was crystallised by each of those benefit crystallisation events (applying paragraph 14 of Schedule 34 to FA 2004 if relevant), and
(c)multiply each crystallised amount by the following fraction—
where SLT is an amount equal to what the standard lifetime allowance was at the time when the benefit crystallisation event in question occurred.
(2)Amount B is the sum of the crystallised amounts determined under sub-paragraph (1)(b) as adjusted under sub-paragraph (1)(c).