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9. After Article 5 insert—
“5A. Subject to Articles 7 and 8, in the case of a person to whom Article 2 applies—
(a)for the purpose of determining only whether a person has at least the minimum number of qualifying years for a Manx state pension to be payable under section 2 or 4 of the Isle of Man Pensions Act, any tax year for which that person’s earnings factor is sufficient to satisfy paragraph 5A(2)(b) of Schedule 3 to the Social Security Contributions and Benefits Act 1992(1) or paragraph 5A(2)(b)(2) of Schedule 3 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 shall be taken into account in the Isle of Man; and
(b)the rate at which a Manx state pension is payable to a person under section 2 or 4 of the Isle of Man Pensions Act is to be determined by reference only to the number of qualifying years under section 2 or 4 of that Act.”.
1992 c. 4; paragraph 5A was inserted by section 1(3) of the Pensions Act 2007 (c. 22) and amended by paragraph 67(3) of Schedule 12 to the Pensions Act 2014
Paragraph 5A was inserted by section 1(3) of the Pensions Act (Northern Ireland) 2008 (c. 1 (N.I.)) and amended by paragraph 58(3) of Schedule 12 to the Pensions Act (Northern Ireland) 2015
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