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Social Security Contributions and Benefits (Northern Ireland) Act 1992

Changes over time for: Section 48

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Social Security Contributions and Benefits (Northern Ireland) Act 1992, Section 48 is up to date with all changes known to be in force on or before 20 November 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. Help about Changes to Legislation

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48 Use of former spouse’s contributions.N.I.

(1)Where a person—

(a)has been [F1in a relevant relationship], and

(b)in respect of the tax year in which the [F2relationship] terminated or any previous tax year, does not with his own contributions satisfy the contribution conditions for a Category A retirement pension,

then, for the purpose of enabling him to satisfy those conditions (but only in respect of any claim for a Category A retirement pension), the contributions of his former spouse [F3or civil partner] may to the prescribed extent be treated as if they were his own contributions.

(2)Subsection (1) above shall not apply in relation to any person who attained pensionable age before 6th April 1979 if the termination of his [F4relevant relationship] also occurred before that date.

[F5(3)Where a person has been in a relevant relationship more than once, this section applies only to the last relevant relationship and the references to his relevant relationship and his former spouse or civil partner shall be construed accordingly.]

[F5(4)In this section, “relevant relationship” means a marriage or civil partnership.]

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