# Income and Corporation Taxes Act 1988, Paragraph 8


There shall be ascertained—
(a) the total amount of those reductions; and
(b) the sum by which that total would have been decreased if the contribution, and any previous contributions to which this Part of this Schedule applies, had been paid before any of the payments were made.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/21/paragraph/8 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-21/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.