# Social Security Contributions and Benefits Act 1992, Paragraph 1


(1) The amount referred to in section 45(2)(d) is to be calculated as follows—
(a) calculate the appropriate amount for each of the relevant years within section 45(2)(d) to which Part 2 of this Schedule applies;
(b) calculate the appropriate amount for each of the relevant years within section 45(2)(d) to which Part 3 of this Schedule applies; and
(c) add those amounts together.
(2) But if the resulting amount is a negative one, the amount referred to in section 45(2)(d) is nil.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/schedule/4B/paragraph/1 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-4B/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.