# Social Security Contributions and Benefits Act 1992, Paragraph 13


(1) “The FRAA” means the flat rate accrual amount.
(2) Where the final relevant year is 2015-16 or an earlier tax year, that amount is £72.80 for the flat rate introduction year and subsequent tax years (but subject to section 148AA of the Administration Act).
(3) Otherwise, that amount is £93.60 for the flat rate introduction year and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/schedule/4B/paragraph/13 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-4B/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.