# Social Security Contributions and Benefits (Northern Ireland) Act 1992, Paragraph 10


(1) Amount B is calculated as follows—
(a) take the part of the pensioner's assumed earnings factor for the year which exceeds the QEF ... ;
(b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
(c) multiply the amount found under paragraph (b) above by 20 per cent.;
(d) divide the amount found under paragraph (c) above by the number of relevant years in the pensioner's working life.
(2) Section 44B above is to be ignored in applying section 44(6) above for the purposes of this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/10 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-4B/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.