Paragraph 7 F1
The appropriate amount for the year for the purposes of paragraph 1 is calculated as follows—
(a)
calculate amounts A and B in accordance with paragraphs 8 to 10;
(b)
subtract amount B from amount A.
Annotations
Textual amendments
- F1
Sch. 4B inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 1