- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2014)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2016
Point in time view as at 01/04/2014.
Social Security Contributions and Benefits (Northern Ireland) Act 1992, PART 3 is up to date with all changes known to be in force on or before 15 August 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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Textual Amendments
F1Sch. 4B inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 1
6N.I.This Part applies to a relevant year if [F2—
(a)]the contracted-out condition is satisfied in respect of each tax week in the year; [F3and
(b)there would be a surplus in the pensioner's earnings factor for the year if section 44A of the Pensions Act did not apply in relation to any tax week falling in the year].
Textual Amendments
F2Sch. 4B para. 6(a) formed from Sch. 4B para. 6 (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(5)(a) (with s. 73); S.R. 2011/441, art. 2(c)(xii)
F3Sch. 4B para. 6(b) and preceding word inserted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(5)(b) (with s. 73); S.R. 2011/441, art. 2(c)(xii)
7N.I.The appropriate amount for the year for the purposes of paragraph 1 above is calculated as follows—
(a)calculate amounts A and B in accordance with paragraphs 8 to 10 below;
(b)subtract amount B from amount A.
Textual Amendments
F4Words in Sch. 4B para. 8 cross-heading substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(6) (with s. 73); S.R. 2011/441, art. 2(c)(xii)
8(1)Amount A is calculated in accordance with this paragraph if [F5the pensioner's assumed earnings factor for the year] does not exceed the LET.N.I.
(2)In such a case, amount A is the flat rate amount for the year.
(3)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.
Textual Amendments
F5Words in Sch. 4B para. 8(1) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(6) (with s. 73); S.R. 2011/441, art. 2(c)(xii)
Textual Amendments
F6Words in Sch. 4B para. 9 cross-heading substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(7) (with s. 73); S.R. 2011/441, art. 2(c)(xii)
9(1)Amount A is calculated in accordance with this paragraph if [F7the pensioner's assumed earnings factor for the year] exceeds the LET.N.I.
(2)In such a case, amount A is calculated as follows—
(a)take the part of the [F8assumed earnings factor] for the year which exceeds the LET F9... ;
(b)multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
(c)multiply the amount found under paragraph (b) above by 10 per cent.;
(d)divide the amount found under paragraph (c) above by 44;
(e)add the amount found under paragraph (d) above to the flat rate amount for the year.
(3)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.
Textual Amendments
F7Words in Sch. 4B para. 9(1) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(7)(a) (with s. 73); S.R. 2011/441, art. 2(c)(xii)
F8Words in Sch. 4B para. 9(2)(a) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(7)(b) (with s. 73); S.R. 2011/441, art. 2(c)(xii)
F9Words in Sch. 4B para. 9(2)(a) repealed (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 10 Pt. 6 (with s. 73)
10(1)Amount B is calculated as follows—N.I.
(a)take the part of the [F10pensioner's assumed earnings factor] for the year which exceeds the QEF F11... ;
(b)multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
(c)multiply the amount found under paragraph (b) above by 20 per cent.;
(d)divide the amount found under paragraph (c) above by the number of relevant years in the pensioner's working life.
(2)Section 44B above is to be ignored in applying section 44(6) above for the purposes of this paragraph.]
Textual Amendments
F10Words in Sch. 4B para. 10(1)(a) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(8) (with s. 73); S.R. 2011/441, art. 2(c)(xii)
F11Words in Sch. 4B para. 10(1)(a) 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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