The Social Security (Reciprocal Agreement) (Isle of Man) Order (Northern Ireland) 2016

8.  In the case of a person to whom this Agreement applies— N.I.

(a) where that person's, or where applicable their spouse or civil partner's, contributions were last recorded on the National Insurance system of the United Kingdom in respect of the tax year 1977-1978, any contributions that have been paid by, or have been credited to, that person or their spouse or civil partner (including graduated contributions and payments in place of graduated contributions) for any tax year before that tax year shall be treated as paid to the National Insurance system of the United Kingdom under—

(i) Part 1 of the National Insurance Act 1965;

(ii) Part 1 of the National Insurance Act (Northern Ireland) 1966;

(iii) Part 1 of the Social Security Contributions and Benefits Act 1992; or

(iv) Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992; and

(b) that person, or where applicable their spouse or civil partner, shall not be treated as having paid or been credited with contributions (including graduated contributions and payments in place of graduated contributions) in the Isle of Man under Part 1 of the National Insurance (Isle of Man) Act 1948, the National Insurance (Isle of Man) Act 1971 and Part 1 of the Isle of Man Contributions and Benefits Act in respect of all tax years before the tax year 1977-1978.