SCHEDULES

[F1SCHEDULE 4BN.I.Additional Pension: Accrual Rates for Purposes of Section 45(2)(d)

Textual Amendments

PART 1N.I.AMOUNT FOR PURPOSES OF SECTION 45(2)(D)

1(1)The amount referred to in section 45(2)(d) above is to be calculated as follows—N.I.

(a)calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 2 of this Schedule applies;

(b)calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 3 of this Schedule applies; and

(c)add those amounts together.

(2)But if the resulting amount is a negative one, the amount referred to in section 45(2)(d) above is nil.]