{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-4B/paragraph-13",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-4B/paragraph-13.json",
  "legislation": "ukpga/1992/7",
  "legislation_title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
  "path": "schedule/4B/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) “The FRAA” means the flat rate accrual amount.\n(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 130AA of the Administration Act).\n(3) Otherwise, that amount is £93.60 for the flat rate introduction year and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4B inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4B para. 13(2) inserted (6.4.2016) by The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78), arts. 1, 2(5)(d)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 4B para. 13(3) added (6.4.2016) by The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78), arts. 1, 2(5)(d)(ii)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sum in Sch. 4B para. 13(2) modified (for the tax year beginning 6.4.2012 and subsequent tax years) by The Social Security Pensions (Flat Rate Accrual Amount) Order (Northern Ireland) 2012 (S.R. 2012/89), arts. 1, 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    },
    {
      "type": "words inserted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    },
    {
      "type": "words inserted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    },
    {
      "type": "words inserted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    },
    {
      "type": "words inserted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/13",
    "retrieved_at": "2026-10-29T09:36:23.179265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}