Schedule 4 Rules for estimation and apportionment of surplus and deficit England and Wales 1Calculation of surplus or deficit 1ASpecial provision for the relevant years beginning on 1st April 2014, 1st April 2015 and 1st April 2016 1BSpecial provision for the relevant years beginning on 1st April 2021 and 1st April 2022 2Apportionment of surplus and deficit ← Paragraph Schedule 4 Paragraph 1 →