ScheduleContent of return
Prescribed information
schedule paragraph 8 8. The individual calculation is a calculation showing, in respect of each top-up payment returned under paragraph 6 or 7(2)—
schedule paragraph 8 a (a)the amount of the scheme administrator’s liability to the unauthorised payments charge,
schedule paragraph 8 b (b)less—
schedule paragraph 8 b i (i)the total of any excess individual amounts that are being offset or reclaimed under paragraph 7(1)(c) in relation to that top-up payment, and
schedule paragraph 8 b ii (ii)the total of any amounts of repayment interest, in respect of those amounts, returned under paragraph 7(1)(d)(i).