SCHEDULES

F1SCHEDULE 4BAdditional pension: accrual rates for purposes of section 45(2)(d)

Part 3Contracted-out employment

Appropriate amount for year

7

The appropriate amount for the year for the purposes of paragraph 1 is calculated as follows—

(a)

calculate amounts A and B in accordance with paragraphs 8 to 10;

(b)

subtract amount B from amount A.