Amendment of the Social Security (Credits) Regulations4
1
The Social Security (Credits) Regulations (Northern Ireland) 19757 are amended in accordance with paragraphs (2) to (9).
2
In regulation 2(1) (interpretation)—
a
omit the definitions of “bereavement allowance” and “bereavement benefit”8; and
b
in the definition of “reckonable year9”, in paragraph (a) omit “bereavement benefits,”.
3
In regulation 3(1)(ab)10 (general provisions relating to the crediting of contributions and earnings) omit head (iii) except for the “and” immediately after it.
4
In regulation 4(1)11 and in the heading to regulation 4 (starting credits for the purposes of a retirement pension, a widowed mother’s allowance, a bereavement allowance and a widow’s pension) omit “, a bereavement allowance”.
5
In regulation 7A(1)12 (credits for carer’s allowance) for “bereavement benefit” substitute “widowed parent’s allowance”.
6
In regulation 7C(1)13 (credits for working tax credits) omit “, a bereavement allowance”.
7
In regulation 8C14 (credits on termination of bereavement benefits) after paragraph (2) insert—
3
In this regulation, “bereavement benefit” means—
a
a bereavement payment referred to in section 36 of the Contributions and Benefits Act as in operation immediately before it was repealed by paragraph 8 of Schedule 16 to the Pensions Act (Northern Ireland) 2015;
b
a bereavement allowance referred to in section 39B of the Contributions and Benefits Act as in operation immediately before it was repealed by paragraph 13 of Schedule 16 to the Pensions Act (Northern Ireland) 2015; and
c
widowed parent’s allowance.
8
In regulation 8E(3)15 (credits for the purposes of entitlement to retirement pension following official error) after “bereavement allowance” insert “referred to in section 39B of the Contributions and Benefits Act as in operation immediately before it was repealed by paragraph 13 of Schedule 16 to the Pensions Act (Northern Ireland) 2015”.
9
In regulation 9F16 (credits for persons providing care for a child under the age of 12)—
a
in paragraph (2)(b) omit “or bereavement allowance”; and
b
omit paragraph (3)(e).