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SCHEDULES

SCHEDULE 12N.I.STATE PENSION: AMENDMENTS

PART 1 N.I.AMENDMENTS TO DO WITH NEW STATE PENSION SYSTEM

The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)N.I.

2  The Contributions and Benefits Act is amended as follows.N.I.

Commencement Information

I1Sch. 12 para. 2 in operation at 25.2.2016 for specified purposes by S.R. 2016/68, art. 2(e)

I2Sch. 12 para. 2 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

3  In section 1 (outline of contributory system), in subsection (1)(a), after “this Act” insert “ or any other Act or Northern Ireland legislation ”.N.I.

Commencement Information

I3Sch. 12 para. 3 in operation at 6.4.2016, see s. 53(1)(3)

4  In section 13 (Class 3 contributions), in subsection (2), omit “contribution”.N.I.

Commencement Information

I4Sch. 12 para. 4 in operation at 6.4.2016, see s. 53(1)(3)

5  After section 19A insert—N.I.

19B    Extended meaning of benefit” etc. in Part 1

In this Part references to “benefit” or “contributory benefit” include benefit under Part 1 of the Pensions Act (Northern Ireland) 2015..

Commencement Information

I5Sch. 12 para. 5 in operation at 6.4.2016, see s. 53(1)(3)

6—(1) Section 22 (earnings factors) is amended as follows.N.I.

(2) In subsection (2)—

(a)in paragraph (a), omit the final “and”;

(b)after paragraph (b) insert

; and

(c)establishing entitlement to a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 and, where relevant, calculating the rate of a state pension under that Part..

(3) After subsection (5) insert—

(5ZA) Regulations may provide for crediting—

(a)for 1987-88 or any subsequent tax year, earnings or Class 2 or Class 3 contributions, or

(b)for any earlier tax year, contributions of any class,

for the purposes of bringing an earnings factor for that tax year to a figure which will make that year a “qualifying year”, “pre-commencement qualifying year” or “post-commencement qualifying year” of a person for the purposes of Part 1 of the Pensions Act (Northern Ireland) 2015 (see sections 2(4) and 4(4) of that Act).

(5ZB) Regulations under subsection (5ZA) must provide for crediting a person with such contributions as may be specified in respect of periods on or after 6 April 1975 during which the person was—

(a)a spouse or civil partner of a member of Her Majesty's forces,

(b)accompanying the member on an assignment outside the United Kingdom, and

(c)not of a description specified in the regulations..

Commencement Information

I6Sch. 12 para. 6(1) in operation at 25.2.2016 for specified purposes by S.R. 2016/68, art. 2(e)

I7Sch. 12 para. 6(3) in operation at 25.2.2016 for specified purposes by S.R. 2016/68, art. 2(f)

I8Sch. 12 para. 6 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

7  In section 121(1) (interpretation), in the definition of “benefit”, after paragraph (c) insert— “ (For the meaning of benefit” in Part 1, see also section 19B). ”.N.I.

Commencement Information

I9Sch. 12 para. 7 in operation at 6.4.2016, see s. 53(1)(3)