[F17E+W+SThe 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.]
Textual Amendments
F1Sch. 4B inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 1