- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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3. For regulation 9A of the principal Regulations(1) (credits for persons approaching pensionable age) there shall be substituted the following regulation—
“9A.—(1) For the purposes of entitlement to any benefit by virtue of a person’s earnings or contributions he shall, subject to the following paragraphs, be credited with such earnings as may be required to bring his relevant earnings factor in respect of a tax year to which this regulation applies to the level required to make that year a reckonable year.
(2) This regulation shall apply to the tax year in which a person attains the age of 60 and to each of the 4 succeeding tax years.
(3) Paragraph (1) shall apply, in the case of a self-employed earner, only if he is—
(a)liable to pay a Class 2 contribution in respect of any week in a tax year to which this regulation applies; or
(b)excepted from liability to pay Class 2 contributions in respect of any week in a tax year to which this regulation applies by virtue of his earnings being less than, or being treated by regulations as less than, the amount specified in section 11(4) of the Social Security Contributions and Benefits Act 1992 (exception from liability for Class 2 contributions on account of small earnings)(2),
so that he shall be credited with earnings equal to the lower earnings limit then in force in respect of each week for which he is not so liable.
(4) A person shall not be credited with earnings under paragraph (1) for any week in a tax year to which this regulation applies where, in respect of that week, he is entitled under any other provision of these Regulations to have earnings, or a contribution of any description, credited to him.
(5) Where in any tax year to which this regulation applies a person is absent from Great Britain for more than 182 days, he shall not by virtue of this regulation be credited with any earnings or contributions in that tax year.”.
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