# Social Security Contributions and Benefits Act 1992, Paragraph 7


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.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/schedule/4B/paragraph/7 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-4B/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.