# Social Security Contributions and Benefits Act 1992, Paragraph 8

Extent: E+W+S

(1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year does not exceed the LET.
(2) In such a case, amount A is the flat rate amount for the year.
(3) Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 148AA of the Administration Act to come into force before the end of the final relevant year.
(4) Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/schedule/4B/paragraph/8 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-4B/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.