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6.—(1) The benefit payments to be taken into account in calculating or estimating N and M shall be determined in accordance with this Part.
(2) “Benefit payments” means any benefit payments under the Contributions and Benefits Act except amounts to be disregarded by virtue of Schedule 2.
(3) The amount of any benefit payment to be taken into account shall be determined by reference to the rate of that benefit applicable at the effective date.
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