The Social Security (State Pension and National Insurance Credits) Regulations (Northern Ireland) 2010

PART 4 National insurance credits - amendment of secondary legislation

Amendment of the Social Security (Credits) Regulations

5.—(1) The Social Security (Credits) Regulations (Northern Ireland) 1975(1) are amended in accordance with paragraphs (2) and (3).

(2) In regulation 3(1)(2) (general provisions relating to the crediting of contributions and earnings), for sub-paragraph (a) substitute—

“(aa) in relation to short-term incapacity benefit, the second contribution condition specified in paragraph 2(3) of Schedule 3 to the Contributions and Benefits Act (contribution conditions for entitlement to benefit);

(ab) in relation to—

(i) widowed mother’s allowance,

(ii) widowed parent’s allowance,

(iii) bereavement allowance, and

(iv) widow’s pension,

the second contribution condition specified in paragraph 5(3) of Schedule 3 to the Contributions and Benefits Act;

(ac) in relation to a Category A or Category B retirement pension—

(i) in the case of a retirement pension to which paragraph 5 of Schedule 3 to the Contributions and Benefits Act applies, the second contribution condition specified in sub-paragraph (3) of that paragraph, and

(ii) otherwise, the contribution condition specified in paragraph 5A(2) of that Schedule;”.

(3) In regulation 9A(3) (credits for persons approaching pensionable age)—

(a) in paragraph (1) for “he” substitute “a person to whom this regulation applies”;

(b) after paragraph (1) insert—

“(1A) This regulation shall apply to a man born before 6th October 1954 but who has not attained the age of 65.”; and

(c) for paragraph (2) substitute—

“(2) This regulation shall apply to—

(a) the tax year in which a man attains the age which is pensionable age in the case of a woman born on the same day as that man; and

(b) to any succeeding tax year,

but not including the tax year in which he attains the age of 65 or any subsequent tax year.”.

(1)

S.R. 1975 No. 113; relevant amending Regulations are S.R. 1994 No. 265, S.R. 1996 No. 430, S.R. 2001 No. 108 and S.R. 2008 No. 286

(2)

Regulation 3(1) was substituted by regulation 2(3) of S.R. 1996 No. 430 and amended by regulation 3(3) of S.R. 2001 No. 108 and regulation 7(3) of S.R. 2008 No. 286

(3)

Regulation 9A was substituted by regulation 3 of S.R. 1994 No. 265 and amended by regulation 2(8) of S.R. 1996 No. 430