SCHEDULES

SCHEDULE 12STATE PENSION: AMENDMENTS

PART 1AMENDMENTS TO DO WITH NEW STATE PENSION SYSTEM

The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

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1

Section 22 (earnings factors) is amended as follows.

2

In subsection (2)—

a

in paragraph (a), omit the final “and”;

b

after paragraph (b) insert

; and

c

establishing entitlement to a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 and, where relevant, calculating the rate of a state pension under that Part.

3

After subsection (5) insert—

5ZA

Regulations may provide for crediting—

a

for 1987-88 or any subsequent tax year, earnings or Class 2 or Class 3 contributions, or

b

for any earlier tax year, contributions of any class,

for the purposes of bringing an earnings factor for that tax year to a figure which will make that year a “qualifying year”, “pre-commencement qualifying year” or “post-commencement qualifying year” of a person for the purposes of Part 1 of the Pensions Act (Northern Ireland) 2015 (see sections 2(4) and 4(4) of that Act).

5ZB

Regulations under subsection (5ZA) must provide for crediting a person with such contributions as may be specified in respect of periods on or after 6 April 1975 during which the person was—

a

a spouse or civil partner of a member of Her Majesty's forces,

b

accompanying the member on an assignment outside the United Kingdom, and

c

not of a description specified in the regulations.