[Part I The Amount]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[SCHEDULE 4A Additional Pension: Accrual Rates for Purposes of Section 45(2)(c)]

[Part I The Amount]

[1

(1)     The amount referred to in section 45(2)(c) above is to be calculated as follows—

(a)     take for each tax year concerned the amount for the year which is found under the following provisions of this Schedule;

(b)     add the amounts together;

(c)     divide the sum of the amounts by the number of relevant years;

(d)     the resulting amount is the amount referred to in section 45(2)(c) above, except that if the resulting amount is a negative one the amount so referred to is nil.

(2)     For the purpose of applying sub-paragraph (1) above in the

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