ScheduleContent of return

Prescribed information

8.  The individual calculation is a calculation showing, in respect of each top-up payment returned under paragraph 6 or 7(2)—

(a)the amount of the scheme administrator’s liability to the unauthorised payments charge,

(b)less—

(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

(ii)the total of any amounts of repayment interest, in respect of those amounts, returned under paragraph 7(1)(d)(i).