Regulation (EC) No 883/2004 of the European Parliament and of the CouncilShow full title

ANNEX VIII U.K. Cases in which the independent benefit is equal to or higher than the pro-rata benefit(Article 52(4))

A. DENMARK U.K.

All applications for pensions referred to in the law on social pensions, except for pensions mentioned in Annex IX

B. FRANCE U.K.

All applications for pension benefits or survivor's benefits under supplementary retirement schemes for employees or self-employed workers, with the exception of applications for old-age or widow's pensions under the supplementary retirement scheme for professional cabin crew in civil aviation

C. IRELAND U.K.

All applications for retirement pensions, old-age (contributory) pensions, widow's (contributory) pension and widower's (contributory) pension

D. NETHERLANDS U.K.

Where a person is entitled to a pension on the basis of the Netherlands' law on general old-age insurance (AOW)

E. PORTUGAL U.K.

Invalidity, old-age and survivors' pension claims, except for the cases where the total periods of insurance completed under the legislation of more than one Member State are equal to or longer than 21 calendar years, the national periods of insurance are equal to, or less than, 20 years, and the calculation is made under Article 11 of Decree-Law No 35/2002, 19 February, which defines the rules for the determination of the pension amount. In such cases, by applying more favourable pension formation rates, the amount resulting from the pro-rata calculation may be higher than that resulting from the independent calculation.

F. SWEDEN U.K.

Earnings-related old-age pension (Act 1998:674), earnings-related survivor's pension in the form of adjustment pension and child's pension allowance when the death occurred before 1 January 2003 and widow's pension (Act 2000:461 and Act 2000:462)

G. UNITED KINGDOM U.K.

All applications for retirement pension, widows' and bereavement benefits determined pursuant to the provisions of Title III, Chapter 5 of the Regulation, with the exception of those for which:

(a)

during a tax year beginning on or after 6 April 1975:

(i)

the party concerned had completed periods of insurance, employment or residence under the legislation of the United Kingdom and another Member State; and

(ii)

one (or more) of the tax years referred to in (i) was not considered a qualifying year within the meaning of the legislation of the United Kingdom;

(b)

the periods of insurance completed under the legislation in force in the United Kingdom for the periods prior to 5 July 1948 would be taken into account for the purposes of Article 52(1)(b) of the Regulation by application of the periods of insurance, employment or residence under the legislation of another Member State.