SCHEDULES

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

Part 4Other cases

11

The Secretary of State may make regulations containing provision for finding for a tax year the amount referred to in section 45(2)(d)—

(a)

in cases where the circumstances relating to the pensioner change in the course of the year, and

(b)

in such other cases as the Secretary of State thinks fit.