- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Additional Pension and Social Security Pensions (Home Responsibilities) (Amendment) Regulations 2001, Section 4.
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4.—(1) This regulation applies in relation to any year where earnings are paid to or for the benefit of an earner—
(a)partly in respect of non-contracted-out employment; and
(b)partly in respect of employment qualifying him for a pension provided by an appropriate personal pension scheme.
(2) For any year in relation to which this regulation applies, the amount referred to in paragraph 1(1)(a) of Schedule 4A to the Contributions and Benefits Act shall be amount C where—
(a)amount C is equal to amount A minus amount B; and
(b)amounts A and B are calculated in accordance with the following paragraphs.
(3) Amount A is to be calculated in accordance with paragraph 5 of Schedule 4A to the Contributions and Benefits Act.
(4) Amount B is to be calculated as follows:—
(a)find the earnings factor derived from the aggregate of the amounts of weekly earnings paid in that year in respect of employment qualifying the earner for a pension provided by an appropriate personal pension scheme;
(b)deduct from that earnings factor an amount equal to the qualifying earnings factor for that year;
(c)calculate the part of the amount found under sub-paragraph (b) above falling into each of the bands specified in the appropriate table;
(d)multiply the amount of each such part in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year;
(e)multiply each amount found under sub-paragraph (d) above by such percentage specified in the appropriate table in relation to the appropriate band as is applicable in the case of the earner;
(f)add together the amounts calculated under sub-paragraph (e) above.
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