# Social Security Contributions and Benefits Act 1992, Paragraph 11


The Secretary of State may make regulations containing provision for finding for a tax year the amount referred to in section 45(2)(d)—
(a) in cases where the circumstances relating to the pensioner change in the course of the year, and
(b) in such other cases as the Secretary of State thinks fit.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/schedule/4B/paragraph/11 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-4B/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.