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Pensions Act (Northern Ireland) 2015

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This is the original version (as it was originally enacted).

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6.—(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..

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