SCHEDULES

F1SCHEDULE 4BAdditional Pension: Accrual Rates for Purposes of Section 45(2)(d)

Annotations:
Amendments (Textual)

PART 4OTHER CASES

11

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

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 Department thinks fit.