Social Security Contributions and Benefits (Northern Ireland) Act 1992

[^M_F_fab0955e-aa37-490f-9e47-41653d2d5a2d]: S. 133(1): definition of "state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), ss. 14, 21(2), Sch. 2 para. 4; S.R. 2002/366, art. 2(1)(l); S.R. 2003/373, art. 2

[^M_F_fcbb028c-b224-4dfa-e416-fade33f1e7a9]: Words in Sch. 5 para. 5A(3)(a) omitted (with effect in accordance with s. 5(3)-(5) of the amending Act) by virtue of Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 20

[^M_F_6b4dbf1f-ed43-4603-99cf-011ce6be0b3d]: By The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(2)(a) it is provided (retrospectively to 30.8.2018) that the words “spouse or civil partner” are substituted by the words “spouse, civil partner or cohabiting partner” in each place they appear

[^M_C_4edecd96-c10c-4158-c6b4-3be7b35d8636]: Pt. 1 applied (with modifications) (6.4.2023 for the tax year 2023-24) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 1(1)(2)(4)

[^key-9b5c09d3b7aa3e03009e20291416f4b5]: S. 70(7)-(7ZC) substituted for s. 70(7) (16.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Modifications) Order 2023 (S.I. 2023/1214), art. 1(2), reg. 7(2)

[^key-db15bd9246e8fb741c4e978962b5efa0]: Words in s. 70(7A) substituted (16.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Modifications) Order 2023 (S.I. 2023/1214), art. 1(2), reg. 7(3)

[^key-71c8bee7259023d74e3fc74efdea0b5a]: S. 70(7B) inserted (16.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Modifications) Order 2023 (S.I. 2023/1214), art. 1(2), reg. 7(4)

[^key-3ac91f2e35c6ef04e8b5b57eac7baec4]: S. 70(7ZB)(7ZC) modified (19.11.2023) by S.R. 1976/99, reg. 7(1A) (as inserted by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Amendments) Order 2023 (S.I. 2023/1218), arts. 1(2), 29(4)(b))

[^key-338ce61ed1102432c0d1473ba33d1214]: Word in s. 8(2)(a) substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2024 (c. 5), ss. 1(1)(b), 3(1)

[^key-4f9233b76816c581bcc9188e83053bbe]: Word in s. 15(3ZA)(a) substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2024 (c. 5), ss. 1(3)(b), 3(1)

[^key-b132b3b7ce488fb8b7e3557504fc316e]: S. 1(6)(aa) inserted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 5(2) (with reg. 1(4))

[^key-c4462a9834db20d2de363725dd9ce3e3]: Words in Sch. 1 para. 7BB(1) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 7(2)(a) (with reg. 1(4))

[^key-57246f7d4fc57f9a53fd4fd1408421f7]: Sch. 1 para. 7BB(2)(b)(i) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 7(2)(b)(i) (with reg. 1(4))

[^key-a7d44525d00f8de48edf717c6396b958]: Word in Sch. 1 para. 7BB(2)(b)(ii) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 7(2)(b)(ii) (with reg. 1(4))

[^key-6ecce7baa67d2077cdc081902a54b082]: S. 11(2) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(2)(a)(3)

[^key-95bd7f500765665c5d016b812a69757b]: S. 11(4)(a) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(2)(b)(3)

[^key-274fd6b565fe735bd79ff8f646596389]: S. 11(5) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(2)(c)(3)

[^key-4b6138010e6697c537574c00e0c67723]: Words in s. 11(5A) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(2)(d)(3)

[^key-86f464c905c90d7e838fe571d969e968]: Words in s. 11(5B) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(2)(e)(3)

[^key-3375ec8290a25370fe012a5eb347a472]: Word in s. 11(8) substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(2)(f)(3)

[^key-344f9f862c31d31740c348c37ccab1e4]: S. 11A inserted (6.4.2024 immediately after the coming into force of 2023 c. 57, Sch. para. 4(2)) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(2), 10 (with reg. 1(4))

[^key-3204c06e126fafea14b5a4fc31e68da0]: S. 64(1A)(aa) inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 5(2)(a)

[^key-ab972085da6c68a0bbb8290022d851dc]: S. 64(1A)(c) inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 5(2)(b)

[^key-859b9f6b0f21936a404453c6fb31135a]: S. 70(2)(dc) inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 5(3)

[^key-13a5c411b8feacee15f3795047a7d73a]: S. 71(7) inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 5(4)

[^key-a2327b234fde3f72fb38661470f1e3d7]: Words in s. 121(1) inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 5(5)

[^M_F_e818f19f-fef4-4b17-b0bc-008f8dc7cebd]: Word in s. 70(2)(db) omitted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 5(3)

[^key-7bdbe601ea41a19625f27c1194ec6552]: S. 64(1A)(d) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 5(2)

[^key-48098afd774159846607aba3c920d4e0]: Word in s. 70(2)(dc) omitted (21.3.2025) by virtue of The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 5(3)

[^key-a242b64b934b09f7ae136af6be037db3]: S. 70(2)(dd) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 5(3)

[^key-21d7c91ad1ba3b5838e095a361f2e72a]: S. 71(7)(d) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 5(4)(c)

[^key-b8f58be2524fc851f293e397587f6b21]: Word in s. 71(7)(b) omitted (21.3.2025) by virtue of The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 5(4)(a)

[^key-88beba8139c2d583b83b34087fc037dd]: Word in s. 71(7)(c) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 5(4)(b)

[^key-5ed75f7cb24013fd87c279c1254c9b0b]: Words in s. 121(1) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 5(5)

[^M_F_d27d04f8-2fce-447d-c3d9-cac03d581568]: Sch. 4 Pt. I: sums amended (1.4.2025 for specified purposes, 7.4.2025 in so far as not already in force, and with effect in accordance with arts. 1(2)(3), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(b), 3(1), Sch. 1

[^M_F_41a2f526-12d6-4779-ff0c-209c4c532faf]: Sch. 4 Pts. III-V: (except Sch. 4 Pt. 3 para. 5) sums amended and confirmed (1.4.2025 for specified purposes, 7.4.2025 in so far as not already in force, and with effect in accordance with arts. 1(2)(3), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(b), 3(1), Sch. 1

[^key-6f4c3a3df91af6d936a7570ec5606e28]: Sum in S. 9(2) substituted (6.4.2025) by National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 (c. 11), s. 1(2)(3)

[^key-75cc1bb3b6b8159653afa6ad6c2ef7be]: Sum in S. 11(4) substituted (6.4.2025) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025 (S.I. 2025/288), regs. 1, 3(a)

[^key-058635799210a6d10b6d9b0588ee9cd0]: Sum in S. 11(6) substituted (6.4.2025) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025 (S.I. 2025/288), regs. 1, 3(b)

[^key-5128843e55007abee1821ef664690744]: Sum in S. 13(1) substituted (6.4.2025) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025 (S.I. 2025/288), regs. 1, 4

[^key-3591c86f8736c8168419e166f2295ed5]: Sum in S. 153(1) substituted (6.4.2025) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(d), 8

[^key-b06353cf27e1a317e833159e21be14fc]: Sch. 7 para. 13(4): sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(2)

[^key-471116dc7079fcc0bffb41ebda66e404]: S. 55A: sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(5)

[^key-73558efbb15b1da5ff73c16a144c20e9]: S. 55AA: sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(5)

[^key-909707524f486cf22a4ece1748f4a3d6]: Sch. 5: sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(4)(b)

[^key-da423cde117f43344df8e45fb3ee3a38]: Sch. 5A para. 2: sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(5)

[^key-6433f67dd06b52141a6dc97d8d7b16d9]: Sum in s. 44(4) substituted (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(3)(a)

[^key-a00e1904f127f64c4c33f58d68165eb6]: Sum in s. 44(4) substituted (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(3)(b)

[^key-568023d6193168ad6f5cf69d9c039585]: Sum in s. 125(7) substituted (coming into force in accordance with art. 1(1)(g) of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(g), 22

[^key-71ee89e60477b0a57f1c9386c3a623ba]: Sum in Sch. 4 Pt. 3 para. 5 substituted (7.4.2025) by The Child Benefit and Guardian's Allowance Up-rating Order 2025 (S.I. 2025/292), arts. 1, 4

[^key-ed382a05f76f546187a226f92f4d2719]: Sch. 5 para. 7(A): sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(4)(b)

[^key-7e87bf54ccd6b74ec699b9a7bb72d9da]: Words in s. 70(7B) substituted (15.3.2026) by The Social Security (Scotland) Act 2018 (Carer’s Assistance) (Consequential Modifications) Order 2026 (S.I. 2026/246), arts. 1(2), 30

Provisions supplemental to ss. 21 and 22.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Widowed parent’s allowance.

Deemed earnings factors: 2010–11 onwards

Category B retirement pension for women.

Certain sums to be earnings.

Relationship with benefits and other payments, etc.

Entitlement: general

Entitlement: prospective adopters with whom looked after children are placed

Entitlement: general

Entitlement to additional statutory paternity pay: birth

Relationship with contractual remuneration

Crown employment—Part XIIZA

Part XIZA: supplementary

Liability to make payments

Rate and period of pay

Rate and period of pay

Rate and period of pay

Crown employment—Part XIIZB

Special classes of person

Power to apply Part XIIZB to adoption cases not involving placement

The own occupation test.

Note: This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.

The age-related secondary percentage

Liability of third party provider of benefits in kind.

Rate of widowed parent’s allowance ...

Child benefit.

Rate of statutory maternity pay

Entitlement: birth

Liability to make payments

Rate and period of pay

Relationship with contractual remuneration

Special classes of person

Power to apply Part XlIZA to adoption cases not involving placement

Liability to make payments

Power to apply Part XlIZA to other cases

Relationship with benefits and other payments, etc.

Restrictions on contracting out

Relationship with benefits and other payments, etc.

Part XIIZB: supplementary

Assembly, etc. control of regulations and orders.

Note: This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.

132A

• (1) Subsections (2) and (3) below apply in relation to housing benefit in the case of any person who has attained the qualifying age for state pension credit.

• (2) Regulations may make provision for section 130(1) above or any provision of section 132 above not to have effect in relation to that benefit in the case of any such person.

• (3) In relation to that benefit, regulations may make provision for the determination of the income and capital of any such person, and any such regulations may include provision applying (with such modifications as the Department thinks fit)—

• (a) section 5 of the State Pension Credit Act (Northern Ireland) 2002 (provision for treating income of spouse as income of claimant, etc.); and

• (b) section 15 of that Act (determination of income and capital for purposes of state pension credit).

• (4) Regulations under subsection (3) above may also include provision—

• (a) authorising or requiring the use of any calculation or estimate of a person’s income or capital made by the Department for the purposes of the State Pension Credit Act (Northern Ireland) 2002; or

• (b) requiring that, if and so long as an assessed income period is in force under section 6 of that Act in respect of a person falling within subsection (1) above,—

• (i) the assessed amount of any element of his retirement provision shall be treated as the amount of that element for the purposes of housing benefit; and

• (ii) his income shall be taken for those purposes not to include any element of retirement provision which it is taken not to include for the purposes of state pension credit by virtue of a determination under subsection (5) of that section.

• (5) In subsection (4) above “assessed amount”, “element” and “retirement provision” have the same meaning as in the State Pension Credit Act (Northern Ireland) 2002.

• (6) The Department may by regulations make provision for the provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act (Northern Ireland) 2002 (polygamous marriages) applies.

Test of incapacity for work.

Note: This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.

141A

• (1) If a child or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child or qualifying young person for a prescribed period following that week.

• (2) If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—

• (a) a member of a married couple or civil partnership and living with the person to whom he was married or who was his civil partner, or

• (b) a member of a cohabiting couple,

that other member of the couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.

• (3) If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).

• (4) Where a person is entitled to child benefit in respect of a child or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).

• (5) In this section—

• “civil partnership” means two people ... who are civil partners of each other and are neither— separated under a court order, norseparated in circumstances in which the separation is likely to be permanent,

• “cohabiting couple” means two people who are not married to, or civil partners of, each other but are living together as if spouses of each other;

• “married couple” means a man and a woman who are married to each other and are neither—separated under a court order, norseparated in circumstances in which the separation is likely to be permanent, and

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Earnings factor credits

Category B retirement pension for divorcee or former civil partner

Entitlement: general

Liability to make payments

Entitlement to additional statutory paternity pay: birth

Part XIZA: supplementary

Entitlement

Entitlement

Entitlement: prospective adopters with whom looked after children are placed

Liability to make payments

Part XIIZB: supplementary

Power to apply Part XIIZB to other cases

Entitlement: birth

Power to apply Part XIIZB to other cases

Note: This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.

Rate of Category B retirement pension for women.

Restrictions on contracting out

Entitlement to additional statutory paternity pay: birth

Crown employment—Part XIIZA

Restrictions on contracting out

Special classes of person

Special classes of person

Power to apply Part XIIZB to adoption cases not involving placement

Regulations and orders - general.

Note: This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.

2

Maximum increase of weekly disablement pension where constant attendance needed.

2A

Long-term incapacity benefit.

5

Unemployability supplement under paragraph 2 of Schedule 7.

6

Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement.

1

Disablement pension (weekly rates).

3

Increase of weekly rate of disablement pension (exceptionally severe disablement).

4

Maximum of aggregate of weekly benefit payable for successive accidents.

7

Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension.

8

Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension.

1A

Short-term incapacity benefit –

4A

Widowed parent’s allowance

9

Maximum disablement gratuity under paragraph 9 of Schedule 7.

10

Widow’s pension (weekly rates).

11

Widower’s pension (weekly rate).

12

Weekly rate of allowance in respect of children and qualifying young persons under paragraph 18 of Schedule 7.

7BZA

• (1) The Inland Revenue may by regulations provide for Class 1, Class 1A, Class 1B or Class 2 contributions to which regulations under paragraph 7B apply to be recovered in a similar manner to income tax.

• (2) Regulations under sub-paragraph (1) may apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations.

• (3) Any reference to contributions in this paragraph shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of paragraph 7B(2).

Choice between increase of pension and lump sum where pensioner’s entitlement is deferred

A1

• (1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—

• (a) that paragraph 1 (entitlement to increase of pension) is to apply in relation to the period of deferment, or

• (b) that paragraph 3A (entitlement to lump sum) is to apply in relation to the period of deferment.

• (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).

• (3) Regulations—

• (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and

• (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 1 by reference to that period, may for the purpose of avoiding duplication of payment—

• (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or

• (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 3A.

• (4) Where the Category A or Category B retirement pension includes any increase under paragraphs 5 to 6A, no election under sub-paragraph (1) applies to so much of the pension as consists of that increase (an entitlement to an increase of pension in respect of such an increase after a period of deferment being conferred either by paragraphs 1 and 2 or by paragraph 2A).

2A

• (1) This paragraph applies where—

• (a) a person’s entitlement to a Category A or Category B retirement pension is deferred,

• (b) the pension includes an increase under paragraphs 5 to 6A, and

• (c) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.

• (2) The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under sub-paragraph (3).

• (3) For each complete incremental period in the person’s period of deferment, the amount of the increment shall be 1/5th per cent. of the weekly rate of the increase to which the person would have been entitled under paragraphs 5 to 6A for the period if his entitlement to the Category A or Category B retirement pension had not been deferred.

Lump sum where pensioner’s entitlement is deferred

3A

• (1) This paragraph applies where—

• (a) a person’s entitlement to a Category A or Category B retirement pension is deferred, and

• (b) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.

• (2) The person is entitled to an amount calculated in accordance with paragraph 3B (a “lump sum”).

Calculation of lump sum

3B

• (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.

• (2) In this paragraph—

• “accrued amount” means the amount calculated in accordance with sub-paragraph (3);

• “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.

• (3) The accrued amount for an accrual period for a person is—

$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the Category A or Category B retirement pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations under paragraph 7C(2).$

• (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—

• (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or

• (b) if regulations so provide, at such other time as may be prescribed.

• (5) For the purposes of the calculation of the lump sum, the amount of Category A or Category B retirement pension to which the person would have been entitled for an accrual period—

• (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but

• (b) does not include—

• (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule,

• (ii) any graduated retirement benefit, or

• (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.

• (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.

Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement

3C

• (1) Subject to paragraph 8, this paragraph applies where—

• (a) a widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension,

• (b) W was married to or was the civil partner of the other party to the marriage or civil partnership (“S”) when S died,

• (c) S’s entitlement to a Category A or Category B retirement pension was deferred when S died, and

• (d) S’s entitlement had been deferred throughout the period of 12 months ending with the day before S’s death.

• (2) W shall within the prescribed period elect in the prescribed manner either—

• (a) that paragraph 4 (entitlement to increase of pension) is to apply in relation to S’s period of deferment, or

• (b) that paragraph 7A (entitlement to lump sum) is to apply in relation to S’s period of deferment.

• (3) If no election under sub-paragraph (2) is made within the period prescribed under that sub-paragraph, W is to be treated as having made an election under sub-paragraph (2)(b).

• (4) Regulations—

• (a) may enable a person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (3) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and

• (b) if they enable a person to make an election under sub-paragraph (2)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 4 by reference to that period, may for the purpose of avoiding duplication of payment—

• (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or

• (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 7A.

• (5) The making of an election under sub-paragraph (2)(b) does not affect the application of paragraphs 5 to 6A (which relate to an increase in pension where the pensioner’s deceased spouse or civil partner had deferred an entitlement to a guaranteed minimum pension).

Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement

7A

• (1) This paragraph applies where a person to whom paragraph 3C applies (“W”) has made (or is treated as having made) an election under paragraph 3C(2)(b).

• (2) W is entitled to an amount calculated in accordance with paragraph 7B (a “widowed person’s or surviving civil partner's lump sum”).

Calculation of widowed person’s or surviving civil partner's lump sum

7B

• (1) The widowed person’s or surviving civil partner's lump sum is the accrued amount for the last accrual period beginning during the period which—

• (a) began at the beginning of S’s period of deferment, and

• (b) ended on the day before S’s death.

• (2) In this paragraph—

• “S” means the other party to the marriage or civil partnership;

• “accrued amount” means the amount calculated in accordance with sub-paragraph (3);

• “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within S’s period of deferment.

• (3) The accrued amount for an accrual period for W is—

$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period mentioned in sub-paragraph (1), zero);P is—the basic pension, andhalf of the additional pension,to which S would have been entitled for the accrual period if his entitlement had not been deferred during the period mentioned in sub-paragraph (1);R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations made under paragraph 7C(2).$

• (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—

• (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or

• (b) if regulations so provide, at such other time as may be prescribed.

• (5) For the purposes of the calculation of the widowed person’s or surviving civil partner's lump sum, the amount of Category A or Category B retirement pension to which S would have been entitled for an accrual period—

• (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but

• (b) does not include—

• (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule ... ,

• (ii) any graduated retirement benefit, or

• (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.

• (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.

• (7) In any case where—

• (a) there is a period between the death of S and the date on which W becomes entitled to a Category A or Category B retirement pension, and

• (b) one or more orders have come into force under section 132 of the Administration Act during that period,

the amount of the lump sum shall be increased in accordance with that order or those orders.

Supplementary

7C

• (1) Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.

• (2) Where the Secretary of State makes regulations prescribing a percentage rate for the purposes of paragraphs 3B and 7B of Schedule 5 to the Great Britain Contributions and Benefits Act, the Department may make corresponding regulations for Northern Ireland.

SCHEDULE 5A

Choice between pension increase and lump sum where entitlement to shared additional pension is deferred

1

• (1) Where a person’s entitlement to a shared additional pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—

• (a) that paragraph 2 (entitlement to increase of pension) is to apply in relation to the period of deferment, or

• (b) that paragraph 4 (entitlement to lump sum) is to apply in relation to the period of deferment.

• (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).

• (3) Regulations—

• (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and

• (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 2 by reference to that period, may for the purpose of avoiding duplication of payment—

• (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or

• (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 4.

Increase of pension where entitlement deferred

2

• (1) This paragraph applies where a person’s entitlement to a shared additional pension is deferred and either—

• (a) the period of deferment is less than 12 months, or

• (b) the person has made an election under paragraph 1(1)(a) in relation to the period of deferment.

• (2) The rate of the person’s shared additional pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 3, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.

Calculation of increment

3

• (1) A person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment.

• (2) The amount of the increment for an incremental period shall be 1/5th per cent. of the weekly rate of the shared additional pension to which the person would have been entitled for the period if his entitlement had not been deferred.

• (3) Amounts under sub-paragraph (2) shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.

• (4) Where an amount under sub-paragraph (2) would, apart from this sub-paragraph, be a sum less than 1/2p, the amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.

• (5) In this paragraph “incremental period” means any period of six days which are treated by regulations as days of increment for the purposes of this paragraph in relation to the person and pension in question.

• (6) Where one or more orders have come into force under section 132 of the Administration Act during the period of deferment, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment.

• (7) The sums which are the increases in the rates of shared additional pension under this paragraph are subject to alteration by order made by the Department under section 132 of the Administration Act.

Lump sum where entitlement to shared additional pension is deferred

4

• (1) This paragraph applies where—

• (a) a person’s entitlement to a shared additional pension is deferred, and

• (b) the person has made (or is treated as having made) an election under paragraph 1(1)(b) in relation to the period of deferment.

• (2) The person is entitled to an amount calculated in accordance with paragraph 5 (a “lump sum”).

Calculation of lump sum

5

• (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.

• (2) In this paragraph—

• “accrued amount” means the amount calculated in accordance with sub-paragraph (3);

• “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.

• (3) The accrued amount for an accrual period for a person is—

$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the shared additional pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orif a higher rate is prescribed for the purposes of paragraphs 3B and 7B of Schedule 5 to this Act, that higher rate.$

• (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—

• (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or

• (b) if regulations so provide, at such other time as may be prescribed.

• (5) For the purposes of the calculation of the lump sum, the amount of the shared additional pension to which the person would have been entitled for an accrual period does not include, in prescribed circumstances, such amount as may be prescribed.

• (6) The lump sum must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.

6A

• (1) This paragraph applies where W (referred to in paragraph 5 above) is—

• (a) a woman who does not fall within paragraph 7(3) below and whose deceased spouse was a woman,

• (b) a man whose deceased spouse was a man, or

• (c) a surviving civil partner.

• (2) The amounts referred to in paragraph 5(2)(c) above are the following—

• (a) one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,

• (b) one-half of the appropriate amount ... , and

• (c) one-half of any increase to which the deceased spouse or civil partner had been entitled under paragraph 5 above.

4B

• (1) This section applies where—

• (a) a provision of the Income Tax Acts which relates to income tax chargeable under the employment income Parts of ITEPA 2003 is passed or made so as to have retrospective effect (“the retrospective tax provision”), and

• (b) it appears to the Treasury to be appropriate to make regulations under a relevant power for the purpose of reflecting the whole or part of the provision made by the retrospective tax provision.

• (2) Those regulations may be made so as to have retrospective effect if it appears to the Treasury to be expedient, in consequence of the retrospective tax provision, for the regulations to have that effect.

• (3) A “relevant power” means a power to make regulations under any of the following provisions—

• (a) section 3 (power to prescribe the manner and basis of the calculation or estimation of earnings);

• (b) section 4(6) (power to treat amounts chargeable to income tax under the employment income Parts of ITEPA 2003 as earnings);

• (c) section 4A (power to treat payments or benefits to workers supplied by service companies etc as earnings);

• (d) section 4AA (power to make provision in relation to limited liability partnerships).

• (4) It does not matter whether the retrospective tax provision in question was passed or made before the day on which the National Insurance Contributions Act 2006 was passed.

• (5) But nothing in subsection (2) authorises regulations to be made which have effect in relation to any time before 2nd December 2004.

• (6) Regulations under a relevant power made by virtue of subsection (2) may affect, for the purposes of any contributions legislation for the purposes of which the regulations are made, the earnings in respect of an employment paid to or for the benefit of an earner at a time before the regulations are made.

• (7) In such a case, subsections (8) and (9) apply and in those subsections and this subsection—

• “relevant contributions legislation” means any contributions legislation for the purposes of which the regulations have the effect mentioned in subsection (6);

• “the relevant time” means the time before the regulations are made mentioned in that subsection;

• “the revised earnings” means the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time as determined after applying the regulations.

• (8) References in any relevant contributions legislation, or any provision made under any such legislation, which relate to—

• (a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or

• (b) the amount of such earnings so paid at that time,

are to be read, in so far as they so relate, as references which relate to the revised earnings or, as the case may be, the amount of those earnings.

• (9) Any matter which, at the time when the regulations are made, has been determined for the purposes of any relevant contributions legislation, or any provision made under any such legislation, wholly or partly by reference to—

• (a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or

• (b) the amount of such earnings so paid at that time,

is to be redetermined as it would have been determined at the time of the original determination if it had been determined wholly or partly, as the case may be, by reference to the revised earnings or the amount of those earnings.

• (10) The matters referred to in subsection (9) may include—

• (a) whether Class 1 contributions are payable in respect of earnings paid to or for the benefit of the earner in a tax week, and

• (b) the amount of any such contribution.

• (11) Subsections (7) to (10) are subject to any express provision to the contrary (including any such provision made by regulations under section 4C(1)).

• (12) The power conferred by subsection (2) is without prejudice to any powers conferred by or by virtue of any other provision of this Act or of any other enactment.

• (13) For the purposes of this section—

• “contributions legislation” means any Part of this Act or provision of such a Part;

• “enactment” has the same meaning as it has for the purposes of section 4C.

4C

• (1) The Treasury may by regulations made with the concurrence of the relevant Northern Ireland department (if any) make such provision as appears to the Treasury to be expedient for any of the purposes mentioned in subsection (2) in consequence of any provision made by or by virtue of section 4B(2).

• (2) Those purposes are—

• (a) any purpose relating to any contributions;

• (b) any purpose relating to any contributory benefit or contribution-based jobseeker's allowance;

• (c) any purpose relating to any statutory payment;

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (e) any purpose of Chapter 2 of Part 3 of that Act (reduction in state scheme contributions and benefits for members of certified schemes);

• (f) such other purposes as may be prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any).

• (3) Regulations under subsection (1) may, in particular, make provision—

• (a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);

• (b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.

• (4) Regulations under subsection (1) may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.

• (5) In particular, regulations under subsection (1) made by virtue of subsection (4) may affect any of the following matters—

• (a) liability to pay contributions ...

• (b) the amount of any contribution ...

• (c) entitlement to a contributory benefit or contribution-based jobseeker's allowance;

• (d) the amount of any such benefit or allowance;

• (e) entitlement to a statutory payment;

• (f) the amount of any such payment;

• (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (i) liability to make payments under section 38A(3) of the Pensions Act or to pay minimum contributions under section 39 of that Act;

• (j) the amount of any such payment or contribution.

• (6) In such a case, where the matter has been determined before the time when the regulations are made, the regulations may provide for the matter to be redetermined accordingly.

• (7) If (ignoring this subsection) the operative provisions would directly or indirectly have effect in any case so as—

• (a) to remove a person's entitlement to a contributory benefit, contribution-based jobseeker's allowance or statutory payment, or

• (b) to reduce the amount of any such benefit, allowance or payment to which a person has an entitlement,

those provisions are to be read with such modifications as are necessary to ensure that they do not have that effect.

• (8) For the purposes of subsection (7)—

• (a) “the operative provisions” are section 4B(7) to (10) and any provision made by virtue of section 4B(2) or under subsection (1) of this section;

• (b) a person's “entitlement” includes any future entitlement which the person may have.

• (9) The powers conferred by this section are without prejudice to any powers conferred by or by virtue of any other provision of this Act or any other enactment.

• (10) In particular, any modification of any provision of an instrument by regulations made under subsection (1) is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).

• (11) For the purposes of this section—

• “the commencement day” means the day on which the National Insurance Contributions Act 2006 was passed;

• “enactment” includes—Northern Ireland legislation, andan instrument made under Northern Ireland legislation (as well as an instrument made under an Act);

• “statutory payment” means—statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay or statutory parental bereavement pay; orany other payment prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any);

• “the relevant Northern Ireland department”, in relation to regulations made under this section, means each Northern Ireland department responsible for any of the matters to which the regulations relate.

10ZC

• (1) The Treasury may by regulations make such provision as appears to the Treasury to be expedient for any purpose of the law relating to Class 1A contributions in consequence of any relevant retrospective tax provision—

• (a) which is passed or made at or before the time when the regulations are made, or

• (b) which may be passed or made after that time.

• (2) “Relevant retrospective tax provision” means a provision of the Income Tax Acts which—

• (a) has retrospective effect, and

• (b) affects the amount of general earnings received by an earner from an employment on which he is chargeable to income tax under the employment income Parts of ITEPA 2003 for a tax year.

• (3) It does not matter whether the relevant retrospective tax provision was passed or made before the commencement day.

• (4) Regulations under this section may, in particular, make provision—

• (a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);

• (b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.

• (5) Regulations under this section may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.

• (6) In particular, regulations under this section made by virtue of subsection (5)—

• (a) may affect matters determined before the time when the regulations are made, and

• (b) may provide for those matters to be redetermined accordingly.

• (7) Regulations under this section—

• (a) may not impose any liability to pay a Class 1A contribution, and

• (b) may not increase the amount of any Class 1A contribution.

• (8) The powers conferred by this section are without prejudice to—

• (a) any liability to pay a Class 1A contribution which arises by virtue of any relevant retrospective tax provision, and

• (b) any powers conferred by or by virtue of any other provision of this Act or any other enactment.

• (9) In particular, any modification of any provision of an instrument by regulations under this section is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).

• (10) For the purposes of this section—

• “the commencement day” means the day on which the National Insurance Contributions Act 2006 was passed;

• “enactment” includes an instrument made under an Act.

Special provision for married people.

Entitlement: adoption

Crown employment—Part XIIZA

Power to apply Part XlIZA to other cases

Restrictions on contracting out

Part XIIZB: supplementary

Entitlement: general

Entitlement: adoption

Special classes of person

5A

• (1) Paragraph 2(d)(i) above does not apply if, at the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.

• (2) Paragraph 2(d)(i) above ceases to apply if, at any time after the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.

• (3) In this paragraph “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.

23A

• (1) This section applies to the following benefits—

• (a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010,

• (b) a Category B retirement pension payable by virtue of section 48A or 48AA below in a case where the contributor concerned attains pensionable age on or after that date,

• (c) a Category B retirement pension payable by virtue of section 48B below in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date,

• (d) a widowed parent's allowance payable in a case where the contributor concerned dies on or after that date,

• (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) The contributor concerned in the case of a benefit to which this section applies shall be credited with a Class 3 contribution for each week falling after 6th April 2010 in respect of which the contributor was a relevant carer.

• (3) A person is a relevant carer in respect of a week if the person—

• (a) is awarded child benefit for any part of that week in respect of a child under the age of 12,

• (b) is a foster parent for any part of that week, or

• (c) is engaged in caring, within the meaning given by regulations, in that week.

• (4) Regulations may make provision for a person's entitlement to be credited with Class 3 contributions by virtue of falling within subsection (3)(b) or (c) above to be conditional on the person—

• (a) applying to be so credited in accordance with the prescribed requirements, and

• (b) complying with the prescribed requirements as to the provision of information to the Department or to the Commissioners for Her Majesty’s Revenue and Customs.

• (5) The contributor concerned in the case of a benefit to which this section applies shall be credited with 52 Class 3 contributions for each tax year ending before 6th April 2010 in which the contributor was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3 to this Act.

• (6) But the maximum number of tax years for which a person can be credited with contributions under subsection (5) above is—

• (a) in the case of a benefit mentioned in subsection (1)(a) to (c) above, 22;

• (b) in the case of a benefit mentioned in subsection (1)(d) ... above, half the requisite number of years of the person's working life.

• (7) The table in paragraph 5(5) of Schedule 3 to this Act (requisite number of years of a working life of given duration) applies for the purposes of subsection (6)(b) above as it applies for the purposes of the second condition set out in paragraph 5(3) of that Schedule.

• (8) For the purpose of determining entitlement to a benefit to which this section applies, a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.

• (8A) Where this section, or regulations made under it, have the effect that the contributor concerned is credited, on or after 6th April 2016, with contributions for a tax year starting before that date, the contributions are to be treated for the purposes of calculating the rate under paragraph 3 of Schedule 1 to the Pensions Act (Northern Ireland) 2015 as having been credited before 6th April 2016.

• (9) In this section—

• “the contributor concerned” has the meaning given in section 21(5)(a) above;

• “foster parent” has the meaning given by regulations.

44B

• (1) This section applies to 2010–11 and subsequent tax years.

• (2) For the purposes of section 44(6)(za) above, if any of Conditions A to C in subsections (3) to (5) below is satisfied for a relevant year to which this section applies, a pensioner is deemed to have an earnings factor for that year which—

• (a) is derived from so much of his earnings as did not exceed the upper accrual point and on which primary Class 1 contributions were paid; and

• (b) is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.

• (3) Condition A is that the pensioner would, apart from this section, have an earnings factor for the year—

• (a) equal to or greater than the qualifying earnings factor (“the QEF”) for the year, but

• (b) less than the low earnings threshold for the year.

• (4) Condition B is that the pensioner—

• (a) would, apart from this section and section 44C below, have an earnings factor for the year less than the QEF for the year, but

• (b) is entitled to an aggregate amount of earnings factor credits for that year under section 44C below equal to the difference between the QEF for the year and the earnings factor mentioned in paragraph (a) above.

• (5) Condition C is that the pensioner is entitled to 52 earnings factor credits for that year under section 44C below.

• (6) This section has effect in relation to the flat rate introduction year and any subsequent tax year as if—

• (a) subsection (2)(b) above referred to an aggregate of earnings factors greater than the QEF, but less than the low earnings threshold, for the year (rather than to one equal to that threshold); and

• (b) Condition A in subsection (3) above (and the reference to it in subsection (2) above) were omitted.

• (7) In this section—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) “the low earnings threshold” means the low earnings threshold for the year concerned as specified in section 44A above; and

• (c) in subsections (3) and (4) above, any reference to the pensioner's earnings factor for a relevant year is to be construed in accordance with section 44(6)(za) above.

44C

• (1) This section applies, for the purposes of Conditions B and C in section 44B(4) and (5) above, to 2010–11 and subsequent tax years.

• (2) In respect of each week—

• (a) which falls in a relevant year to which this section applies, and

• (b) in respect of which a pensioner is eligible for earnings factor enhancement,

the pensioner is entitled to an earnings factor credit equal to 1/52 of the QEF for that year.

This is subject to subsection (5) below.

• (3) A pensioner is eligible for earnings factor enhancement in respect of a week if one or more of the following apply—

• (a) he was a relevant carer in respect of that week for the purposes of section 23A above (see section 23A(3));

• (b) carer's allowance was payable to him for any part of that week, or would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;

• (c) severe disablement allowance was payable to him for any part of that week;

• (d) long-term incapacity benefit was payable to him for any part of that week or would have been so payable but for the fact that—

• (i) he did not satisfy the contribution conditions in paragraph 2 of Schedule 3 to this Act, or

• (ii) under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme;

• (e) he satisfies such other conditions as may be prescribed.

• (4) In subsection (3)(d)(ii) above “occupational pension scheme” and “personal pension scheme” have the meanings given by subsection (6) of section 30DD above for the purposes of subsection (5) of that section.

• (5) For the purposes of Condition B in section 44B(4) above a person is not entitled to an aggregate amount of earnings factor credits in respect of a year that is greater than the difference referred to in that Condition.

• (6) For the purposes of this section a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.

• (7) In section 44B above and this section—

• (a) “the QEF” means the qualifying earnings factor, and

• (b) any reference to a person being entitled to an earnings factor credit of a particular amount (or to an aggregate amount of earnings factor credits) for a year is a reference to the person being treated as having for that year an earnings factor (within the meaning of section 44(6)(za) above) of the amount in question by virtue of subsection (2) above.

60A

• (1) Subsection (2) below applies if the contribution condition in Schedule 3, Part 1, paragraph 5A is not satisfied in relation to a benefit to which that paragraph applies.

• (2) A person who would have been entitled to the benefit had the condition been satisfied shall nevertheless be entitled to a prescribed proportion of that benefit in respect of each of the years of the contributor's working life that falls within subsection (3) below.

• (3) A year of the contributor's working life falls within this subsection if it is a year in relation to which the requirements in paragraph 5A(2)(a) and (b) of Part 1 of Schedule 3 are satisfied.

• (4) “The contributor” means the person by whom the condition is to be satisfied.

• (5) In any case where—

• (a) an employed earner who is married or a civil partner dies on or after 6th April 2010 as a result of—

• (i) a personal injury of a kind mentioned in section 94(1) below, or

• (ii) a disease or injury such as is mentioned in section 108(1) below, and

• (b) the contribution condition specified in Schedule 3, Part 1, paragraph 5A is not satisfied in respect of the employed earner,

that condition shall be taken to be satisfied for the purposes of the entitlement of the employed earner's widow, widower or surviving civil partner to a Category B retirement pension payable by virtue of section 48B above.

• (6) In subsections (1) to (3) above, any reference—

• (a) to the contribution condition in Schedule 3, Part 1, paragraph 5A, or

• (b) to the requirements of paragraph 5A(2)(a) and (b),

includes a reference to that condition or those requirements as modified by virtue of paragraph 5A(4).

5A

• (1) This paragraph applies to—

• (a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010;

• (b) a Category B retirement pension in the cases provided for by any of sections 48A to 51ZA.

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) The contribution condition for a Category A or Category B retirement pension in relation to which this paragraph applies is that—

• (a) the contributor concerned must, in respect of each of not less than 30 years of his working life, have paid or been credited with contributions of a relevant class or been credited (in the case of 1987–88 or any subsequent year) with earnings; and

• (b) in the case of each of those years, the earnings factor derived as mentioned in sub-paragraph (3) below must be not less than the qualifying earnings factor for that year.

• (3) For the purposes of paragraph (b) of sub-paragraph (2) above, the earnings factor—

• (a) in the case of 1987–88 or any subsequent year, is that which is derived from—

• (i) so much of the contributor's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in paragraph (a) of that sub-paragraph as are primary Class 1 contributions were paid or treated as paid or earnings credited; and

• (ii) any Class 2 or Class 3 contributions for the year; or

• (b) in the case of any earlier year, is that which is derived from the contributions mentioned in paragraph (a) of that sub-paragraph.

• (4) Regulations may modify sub-paragraphs (2) and (3) above for the purposes of their application in a case where—

• (a) the contributor concerned has paid, or been credited with, contributions, or

• (b) contributions have been deemed to be, or treated as, paid by or credited to him,

under the National Insurance Act (Northern Ireland) 1946 or the National Insurance Act (Northern Ireland) 1966.

SCHEDULE 4B

PART 1 — AMOUNT FOR PURPOSES OF SECTION 45(2)(D)

1

• (1) The amount referred to in section 45(2)(d) above is to be calculated as follows—

• (a) calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 2 of this Schedule applies;

• (b) calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 3 of this Schedule applies; and

• (c) add those amounts together.

• (2) But if the resulting amount is a negative one, the amount referred to in section 45(2)(d) above is nil.

PART 2 — NORMAL RULES: EMPLOYMENT NOT CONTRACTED-OUT

Application

2

This Part applies to a relevant year if —

• (a) the contracted-out condition is not satisfied in respect of any tax week in the year; and

• (b) there is a surplus in the pensioner's earnings factor for the year.

Appropriate amount for year

3

The appropriate amount for the year for the purposes of paragraph 1 above is either—

• (a) the flat rate amount for the year (if the pensioner's earnings factor for the year does not exceed the LET), or

• (b) the sum of the flat rate amount and the earnings-related amount for the year (if that earnings factor exceeds the LET).

4

• (1) 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 130AA of the Administration Act to come into force before the end of the final relevant year.

• (2) 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 130 of the Administration Act to come into operation before the end of the final relevant year.

5