# Social Security Contributions and Benefits Act 1992, Paragraph 4


The amount for the year is amount C where—
(a) amount C is equal to amount A minus amount B, and
(b) amounts A and B are calculated as follows.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/schedule/4A/paragraph/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-4A/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.