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Social Security Contributions and Benefits (Northern Ireland) Act 1992
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1992 c. 7
- SCHEDULE 4A
- PART III
- Amount B (second case)
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Amount B (second case)
Alternative versions:
- 08/01/2001- Amendment
- 11/02/2008- Amendment
- 15/12/2008- Amendment
- 23/03/2022
Point in time
Status:
Point in time view as at 23/03/2022.
Changes to legislation:
Social Security Contributions and Benefits (Northern Ireland) Act 1992, Cross Heading: Amount B (second case) is up to date with all changes known to be in force on or before 04 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1 Amount B (second case)N.I.
Textual Amendments
F1Sch. 4A inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 30(3), Sch. 4; S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)
7(1)Amount B is to be calculated in accordance with this paragraph if the pensioner’s employment was entirely employment qualifying him for a pension provided by an appropriate personal pension scheme.N.I.
(2)If there is an assumed surplus in the pensioner’s earnings factor for the year—
(a)calculate the part of the surplus for that year falling into each of the bands specified in the appropriate table below;
(b)multiply the amount of each such part in accordance with the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year;
(c)multiply each amount found under paragraph (b) above by the percentage specified in the appropriate table in relation to the appropriate band;
(d)add together the amounts calculated under paragraph (c) above.
(3)The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows—
TABLE 5
| Amount of surplus | Percentage | |
|---|---|---|
| Band 1. | Not exceeding LET | 40 + 2N |
| Band 2. | Exceeding LET but not exceeding 3LET - 2QEF | 10 + N/2 |
| Band 3. | Exceeding 3LET - 2QEF | 20 + N |
(4)The appropriate table for persons attaining pensionable age on or after 6th April 2009 [F2where the tax year concerned falls before 2010–11] is as follows—
TABLE 6
| Amount of surplus | Percentage | |
|---|---|---|
| Band 1. | Not exceeding LET | 40 |
| Band 2. | Exceeding LET but not exceeding 3LET - 2QEF | 10 |
| Band 3. | Exceeding 3LET - 2QEF | 20 |
[F3(4A)The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010–11 or a subsequent tax year is as follows—
TABLE 6A
| Amount of surplus | Percentage | |
|---|---|---|
| Band 1. | Not exceeding LET | 40 |
| Band 2. | Exceeding LET F4... | 10]] |
Textual Amendments
F2Words in Sch. 4A para. 7(4) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 8(4)(a)
F3Sch. 4A para. 7(4A) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 8(4)(b)
F4Words in Sch. 4A para. 7(4A) repealed (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 10 Pt. 6 (with s. 73)
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