SCHEDULES

[F1 SCHEDULE 4B E+W+SAdditional pension: accrual rates for purposes of section 45(2)(d)

Textual Amendments

F1 Sch. 4B inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 1

Part 5 E+W+SInterpretation

13 (1) “The FRAA” means the flat rate accrual amount. E+W+S

(2) [F2 Where 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 148AA of the Administration Act).

[F3 (3) Otherwise, that amount is £93.60 for the flat rate introduction year and subsequent tax years.]]

Textual Amendments

F2 Words in Sch. 4B para. 13(2) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(8)(a)

F3 Sch. 4B para. 13(3) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(8)(b)