for paying such benefits under this Act as are payable out of the National Insurance Fund and not out of other public money; and

for the making of payments under section 142 of the Administration Act towards the cost of the health service,

Class 1A, payable under section 10 below F4. . . by persons liable to pay secondary Class 1 contributions and certain other persons;

Class 1B, payable under section 10A below by persons who are accountable to the Inland Revenue in respect of income tax on emoluments in accordance with a PAYE settlement agreement;

Class 2, flat-rate, payable weekly under section 11 below by self-employed earners;

Class 3, payable under section 13 below by earners and others voluntarily with a view to providing entitlement to benefit, or making up entitlement; and

Class 4, payable under section 15 below in respect of the profits or gains of a trade, profession or vocation, or under section 18 below in respect of equivalent earnings.

be subject to regulations under sections 19(4) and 116 to 119 below; and

to the extent provided for by section 129 of the Administration Act be subject to alteration by orders made under that section,

shall have effect with respect to the computation, collection and recovery of contributions of Classes 1, 1A, F71B, 2 and 3, and otherwise with respect to contributions of those classes; and

shall also, to the extent provided by regulations made under section 18 below, have effect with respect to the computation, collection and recovery of Class 4 contributions, and otherwise with respect to such contributions, F8. . .

be liable to pay Class 1, Class 1A F9, Class 1B or Class 2 contributions unless he fulfils prescribed conditions as to residence or presence in Northern Ireland;

be entitled to pay Class 3 contributions unless he fulfils such conditions; or

be entitled to pay Class 1, Class 1A F9, Class 1B or Class 2 contributions other than those which he is liable to pay, except so far as he is permitted by regulations to pay them.

“employed earner” means a person who is gainfully employed in Northern Ireland either under a contract of service, or in an office (including elective office) with emoluments chargeable to income tax under Schedule E; and

“self-employed earner” means a person who is gainfully employed in Northern Ireland otherwise than in employed earner’s employment (whether or not he is also employed in such employment).

for employment of any prescribed description to be disregarded in relation to liability for contributions otherwise arising from employment of that description;

for a person in employment of any prescribed description to be treated, for the purposes of this Act, as falling within one or other of the categories of earner defined in subsection (1) above, notwithstanding that he would not fall within that category apart from the regulations.

“earnings” includes any remuneration or profit derived from an employment; and

“earner” shall be construed accordingly.

the amount of a person’s earnings for any period; or

the amount of his earnings to be treated as comprised in any payment made to him or for his benefit,

for enabling companies, and directors and former directors of companies, to pay on account of any earnings-related contributions that may become payable by them such amounts as would be payable by way of such contributions if the special provision had not been made; and

for requiring any payments made in accordance with the regulations to be treated, for prescribed purposes, as if they were the contributions on account of which they were made.

any gain on which the earner is chargeable to tax by virtue of section 135 (gains by directors and employees from share options) of the Income and Corporation Taxes Act 1988 (“the 1988 Act”);

any sum paid (or treated as paid) to or for the benefit of the earner which is chargeable to tax by virtue of section 313 of the 1988 Act (taxation of consideration for certain restrictive undertakings).

for treating any amount on which an employed earner is chargeable to income tax under Schedule E as remuneration derived from the earner’s employment; and

for treating any amount which in accordance with regulations under paragraph (a) above constitutes remuneration as an amount of remuneration paid, at such time as may be determined in accordance with the regulations, to or for the benefit of the earner in respect of his employment.

an individual (“the worker”) personally performs, or is under an obligation personally to perform, services for the purposes of a business carried on by another person (“the client”),

the performance of those services by the worker is (within the meaning of the regulations) referable to arrangements involving a third person (and not referable to any contract between the client and the worker), and

the circumstances are such that, were the services to be performed by the worker under a contract between him and the client, he would be regarded for the purposes of the applicable provisions of this Act as employed in employed earner’s employment by the client,

for the worker to be treated for the purposes of the applicable provisions of this Act, in relation to the specified amount of relevant payments or benefits (the worker’s “attributable earnings”), as employed in employed earner’s employment by the intermediary;

for the intermediary (whether or not he fulfils the conditions prescribed under section 1(6)(a) above for secondary contributors) to be treated for those purposes as the secondary contributor in respect of the worker’s attributable earnings;

for aggregating any such amount, for purposes relating to contributions, with other earnings of the worker during any such period;

for determining the date by which contributions payable in respect of the worker’s attributable earnings are to be paid and accounted for;

for apportioning payments or benefits of any specified description, in such manner or on such basis as may be specified, for the purpose of determining the part of any such payment or benefit which is to be treated as a relevant payment or benefit for the purposes of the regulations;

for disregarding for the purposes of the applicable provisions of this Act, in relation to relevant payments or benefits, an employed earner’s employment in which the worker is employed (whether by the intermediary or otherwise) to perform the services in question;

for otherwise securing that a double liability to pay any amount by way of a contribution of any description does not arise in relation to a particular payment or benefit or (as the case may be) a particular part of a payment or benefit;

(without prejudice to paragraph (i) above) for securing that a contract made with a person other than the client is to be treated for any such purposes as made with the client;

for excluding or modifying the application of the regulations in relation to such cases, or payments or benefits of such description, as may be specified.

for the making of a deduction of a specified amount in respect of general expenses of the intermediary as well as deductions in respect of particular expenses incurred by him;

a primary Class 1 contribution shall be payable in accordance with this section and section 8 below if the amount paid exceeds the current primary threshold (or the prescribed equivalent); and

a secondary Class 1 contribution shall be payable in accordance with this section and section 9 below if the amount paid exceeds the current secondary threshold (or the prescribed equivalent).

the primary contribution shall be the liability of the earner; and

the secondary contribution shall be the liability of the secondary contributor;

is not less than the current lower earnings limit (or the prescribed equivalent), but

does not exceed the current primary threshold (or the prescribed equivalent).

the earner shall be treated as having actually paid a primary Class 1 contribution in respect of that week, and

those earnings shall be treated as earnings upon which such a contribution has been paid,

the purposes of section 14(1)(a) below;

the purposes of the provisions mentioned in section 21(5A)(a) to (c) below;

any other purposes relating to contributory benefits; and

any purposes relating to jobseeker’s allowance.

to primary Class 1 contributions being payable by a person, or

otherwise to a person’s liability to pay such contributions,

in the case of an earner employed under a contract of service, his employer;

are paid earnings in a tax week by more than one person in respect of different employments; or

work under the general control or management of a person other than their immediate employer,

the additional primary percentage of so much of those earnings as exceeds the current upper earnings limit (or the prescribed equivalent).

the main primary percentage is 11 per cent; and

the additional primary percentage is 1 per cent;

regulations under section 6(6) above;

regulations under sections 116 to 119 below; and

sections 37 and 38A of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).

regulations under section 6(6) above;

regulations under sections 116 to 119 below; and

sections 37 and 38A of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).

for any tax year an earner is chargeable to income tax under Schedule E on an amount which for the purposes of the Income Tax Acts is or falls to be treated as an emolument received by him from any employment (“the relevant employment”),

the relevant employment is both employed earner’s employment and employment to which Chapter II of Part V of the 1988 Act (employment as a director or with annual emoluments of more than £8,500) applies, and

the whole or a part of the emolument falls, for the purposes of Class 1 contributions, to be left out of account in the computation of the earnings paid to or for the benefit of the earner,

the person who is liable to pay the secondary Class 1 contribution relating to the last (or only) relevant payment of earnings in that tax year in relation to which there is a liability to pay such a Class 1 contribution; or

if paragraph (a) above does not apply, the person who, if the emolument in respect of which the Class 1A contribution is payable were earnings in respect of which Class 1 contributions would be payable, would be liable to pay the secondary Class 1 contribution.

the amounts which for the purposes of the Income Tax Acts are or fall to be treated as emoluments received by an earner from any employment shall be determined (subject to paragraph (b) below) disregarding sections F31193(4), 194(1), 195(7), 198, 201, 201AA and 332(3) of the 1988 Act (deductions for expenses etc.) F32and section 50(2) of the M3Finance Act 1989 (provision of security assets or services; but

where an amount which is deductible in respect of any matter under any of those sections is at least equal to the whole of any corresponding amount which (but for this paragraph) would fall by reference to that matter to be included in those emoluments, the whole of the corresponding amount shall be treated as not so included.

modify the effect of subsection (7) above by adding any enactment contained in the Income Tax Acts to the list of sections of the 1988 Act contained in paragraph (a) of that subsection; or

make such amendments of subsection (7) above as appear to them to be necessary or expedient in consequence of any alteration of the provisions of the Income Tax Acts relating to the charge to tax under Schedule E.

for Class 1A contributions not to be payable, in prescribed circumstances, by prescribed persons or in respect of prescribed persons or emoluments;

for reducing Class 1A contributions in prescribed circumstances.

a Class 1A contribution is payable for any tax year in respect of the whole or any part of an emolument received by an earner;

the emolument, in so far as it is one in respect of which such a contribution is payable, consists in a benefit provided for the earner or a member of his family or household;

the person providing the benefit is a person other than the person (“the relevant employer”) by whom, but for this section, the Class 1A contribution would be payable in accordance with section 10(2) above; and

the provision of the benefit by that other person has not been arranged or facilitated by the relevant employer.

the person providing the benefit pays an amount for the purpose of discharging any liability of the earner to income tax for any tax year, and

the income tax in question is tax chargeable in respect of the provision of the benefit or of the making of the payment itself,

the benefit provided to the earner, and

any further benefit treated as so provided in accordance with subsection (2) above,

a non-cash voucher is received by any person from employment to which Chapter II of Part V of the M6Income and Corporation Taxes Act 1988 does not apply, and

the case would be one in which the conditions in section 10ZA(1)(a) to (d) above would be satisfied in relation to the provision of that voucher if that Chapter did apply to that employment,

the amount of any of the emoluments included in the PAYE settlement agreement which are chargeable emoluments; and

the total amount of income tax in respect of which the person is accountable for the tax year in accordance with the PAYE settlement agreement.

the PAYE settlement agreement was entered into after the beginning of the tax year; and

Class 1 contributions were due in respect of any emoluments before it was entered into,

in respect of any employment of his, he is treated by regulations under section 2(2)(b) above as being a self-employed earner; and

the earner pays an ordinary contribution to which this section applies after the end of the tax year immediately following the contribution year; and

the weekly rate of ordinary contributions for the week in respect of which the contribution was payable in the contribution year differs from the weekly rate applicable at the time of payment in the payment year,

in a case falling within subsection (3) above, than the payment year; and

in a case falling within subsection (5) above, than the tax year in which the proceedings commenced.

proceedings in the High Court or a county court commence when an action commences;

civil proceedings in a magistrates’ court commence when a complaint is made; and

proceedings under section 108 of the Administration Act (offences relating to contributions) commence when a complaint is made.

a Class 3 contribution is paid after the end of the next tax year but one following the contribution year; and

the amount of a Class 3 contribution applicable had the contribution been paid in the contribution year differs from the amount of a Class 3 contribution applicable at the time of payment in the payment year,

in the case of 1987-88 or any subsequent year, from earnings upon which Class 1 contributions have been paid or treated as paid or from Class 2 contributions actually paid; or

in the case of any earlier year, from contributions actually paid,

are immediately derived from the carrying on or exercise of one or more trades, professions or vocations, and

are profits or gains chargeable to income tax under Case I or Case II of Schedule D for the year of assessment corresponding to that tax year.

in the same manner as any income tax which is, or would be, chargeable in respect of those profits or gains (whether or not income tax in fact falls to be paid), and

by the person on whom the income tax is (or would be) charged,

the main Class 4 percentage of so much of the profits or gains referred to in subsection (1) above (computed in accordance with Schedule 2 to the Great Britain Contributions and Benefits Act, the text of which is set out as Schedule 2 to this Act) as exceeds £4,615 but does not exceed £30,940; and

the additional Class 4 percentage of so much of those profits or gains as exceeds £30,940;

the main Class 4 percentage is 8 per cent; and

the additional Class 4 percentage is 1 per cent;

for excepting persons from liability to pay Class 4 contributions F53, or any prescribed part of such contributions, in accordance with section 15(1) to (3) above and section 16(1) to (3) of the Great Britain Contributions and Benefits Act; or

for deferring any person’s liability,

to a person otherwise liable for contributions being under a prescribed age at the beginning of a tax year;

to a person having attained pensionable age;

to a person being in receipt of earnings in respect of which primary Class 1 contributions are, or may be, payable; or

to a person not satisfying prescribed conditions as to residence or presence in the United Kingdom.

payment has been made in error; or

repayment ought for any other reason to be made.

an earner, in respect of any one or more employments of his, is treated by regulations under section 2(2)(b) above as being self-employed; and

in any tax year he has earnings from any such employment (one or more) which fall within paragraph (b)(i) of subsection (3) of section 11 above but is not liable for a higher weekly rate of Class 2 contributions by virtue of regulations under that subsection; and

the total of those earnings exceeds F60£4,615 ,

the main Class 4 percentage of so much of the total of the earnings referred to in subsection (1)(b) above as exceeds £4,615 but does not exceed £30,940; and

the additional Class 4 percentage of so much of that total as exceeds £30,940;

apply any of the provisions of Schedule 1 to this Act (except a provision conferring power to make regulations); and

make any such provision as may be made by regulations under that Schedule, except paragraph 6.

any prescribed category of earners; or

earners in any prescribed category of employments,

for an earner whose liability is subject to a maximum prescribed under that subsection to be liable in the first instance for the full amount of any contributions due from him apart from the regulations, or to be relieved from liability for such contributions in prescribed circumstances and to the prescribed extent; and

for contributions paid in excess of any such maximum to be repaid at such times, and in accordance with such conditions, as may be prescribed.

for enabling her to elect that F66so much of her liability in respect of primary Class 1 contributions as is attributable to section 8(1)(a) above shall be a liability to contribute at such reduced rate as may be prescribed; and

either for enabling her to elect that her liability in respect of Class 2 contributions shall be a liability to contribute at such reduced rate as may be prescribed or for enabling her to elect that she shall be under no liability to pay such contributions; and

for enabling her to revoke any such election.

provide for the making or revocation of any election under the regulations to be subject to prescribed exceptions and conditions;

preclude a person who has made such an election from paying Class 3 contributions while the election has effect;

provide for treating an election made or revoked for the purpose of any provision of the regulations as made or revoked also for the purpose of any other provision of the regulations;

provide for treating an election made in accordance with regulations under section 125(2) of the 1975 Act as made for the purpose of regulations under subsection (4) above.

in the case of earnings factors for any earlier tax year, from contributions which are paid at a reduced rate by virtue of regulations under subsection (4) above;

payments by way of Class 1, Class 1A or Class 1B contributions are made in respect of earnings paid to or for the benefit of an earner (or in respect of a benefit made available to an earner) in 1998-99 or a subsequent tax year (“year 1”);

the payments are made in error, in that the employment from which the earnings are derived (or by reason of which the benefit is made available) is not employed earner’s employment; and

the person making the payments has not been notified of the error by the F70Inland Revenue before the end of the tax year following year 1 (“year 2”).

contributions and contributory benefits; and

statutory sick pay and statutory maternity pay,

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

maternity allowance (with increase for adult dependants);

shared additional pensions;

for existing beneficiaries only, child’s special allowance.

a widowed parent’s allowance;

a shared additional pension;

“the contributor concerned”, for the purposes of any contribution condition, means the person by whom the condition is to be satisfied;

“a relevant class”, in relation to any benefit, means a class of contributions specified in relation to that benefit in subsection (2) above;

except in the expression “benefit year”, “year” means a tax year.

subsection (5)(c) above;

sections 22(1)(a) F99, (2A) and (3)(a), 23(3)(a), 24(2)(a), F10044(6)(za) and (a) and 45A(1)(a) below; and

paragraphs 2(4)(a) and (5)(a), 4(2)(a), 5(2)(b) and (4)(a) and 7(4)(a) of Schedule 3 to this Act,

beginning with the first Sunday in January in any calendar year, and

ending with the Saturday immediately preceding the first Sunday in January in the following calendar year;

in the case of 1987-88 or any subsequent tax year, from F101so much of his earnings as did not exceed the upper earnings limit and upon which primary Class 1 contributions have been paid or treated as paid and from Class 2 and Class 3 contributions; and

in the case of any earlier tax year, from his contributions of any of Classes 1, 2 and 3;

establishing, by reference to the satisfaction of contribution conditions, entitlement to F102a contribution-based jobseeker’s allowance or toany benefit specified in section 20(1) above, other than maternity allowance; and

calculating the additional pension in the rate of a long-term benefit.

from earnings F104not exceeding the upper earnings limit upon which primary Class 1 contributions have been paid or treated as paid;

from earnings which have been credited;

from contributions of different classes paid or credited in the same tax year;

by any combination of the methods mentioned in paragraphs (a) to (c) above,

for 1987-88 or any subsequent tax year, from earnings F105in respect of which primary Class 1 contributions are paid at the reduced rate, or

for any earlier tax year, from primary Class 1 contributions paid at the reduced rate or from secondary Class 1 contributions.

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

for any earlier tax year, contributions of any class,

shall be expressed, subject to subsection (2) below, as whole numbers of pounds; and

shall be made ascertainable from tables or rules to be drawn up by the Department and embodied in regulations.

in respect of the tax year 1987-88 and any subsequent tax year, the amount of earnings F108not exceeding the upper earnings limit upon which primary Class 1 contributions have been paid or treated as paid gives rise, subject to subsection (4) below, to an earnings factor for that year equal or approximating to the amount of those earnings; and

any number of Class 2 or Class 3 contributions in respect of a tax year gives rise to an earnings factor for that tax year equal or approximating to that year’s lower earnings limit for Class 1 contributions multiplied by the number of contributions.

compute, in such manner as it thinks fit, an amount which shall be regarded as the amount of F109so much of that person’s earnings as did not exceed the upper earnings limit and on which primary Class 1 contributions have been paid or treated as paid; or

take the amount of those earnings to be such sum as it may specify in the particular case.

section 30A(4) above (length of entitlement to short-term incapacity benefit);

section 30B(2) above (period after which short-term incapacity benefit is payable at higher rate);

section 30B(4) above (period after which incapacity benefit is payable at long-term rate in case of terminal illness); and

section 30B(5) above (construction of references to short-term incapacity benefit at the higher rate),

the first 3 days of the period of incapacity for work; and

in the case of a woman, any days for which she was entitled to maternity allowance.

a person is entitled to incapacity benefit in respect of any period of a week or part of a week,

a pension payment is payable to him in respect of that period (or a period which forms part of that period or includes that period or part of it), and

the amount of that payment (or, as the case may be, the amount which in accordance with regulations is to be taken as payable to him by way of pension payments in respect of that period) exceeds the threshold,

if the period in question is a week, £85 or such greater amount as may be prescribed; or

if that period is not a week, such proportion of the amount mentioned in paragraph (a) as falls to be calculated in accordance with regulations on such basis as may be prescribed.

for sums of any specified description to be disregarded for the purposes of this section;

for sums of any specified description to be treated for those purposes as payable to persons as pension payments (including, in particular sums in relation to which there is a deferred right of receipt);

for the aggregation of sums of any specified description which are payable as pension payments (or treated as being so payable) in respect of the same or different periods;

for such sums or aggregate sums to be apportioned between or otherwise allocated to periods in respect of which persons are entitled to incapacity benefit.

a periodical payment made in relation to a person under a personal pension scheme or, in connection with the coming to an end of an employment of his, under an occupational pension scheme or a public service pension scheme;

a payment of any specified description, being a payment made under an insurance policy providing benefits in connection with physical or mental illness, disability, infirmity or defect; or

a payment of any other specified description;

she has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement; and

she has been engaged in employment as an employed or self-employed earner for any part of the week in the case of at least 26 of the 66 weeks immediately preceding the expected week of confinement; and

(within the meaning of section 35A) her average weekly earnings are not less than the maternity allowance threshold; and

she is not entitled to statutory maternity pay for the same week in respect of the same pregnancy.

that subsection (2) above shall have effect subject to prescribed modifications in relation to cases in which a woman fails to satisfy the conditions referred to in subsection (1)(b) F141above or in section 35A(2) or (3) below at the commencement of the 11th week before the expected week of confinement, but subsequently satisfies those conditions at any time before she is confined.

Sunday or such other day in each week as may be prescribed shall be disregarded; and

the amount payable by way of that allowance for any other day shall be taken as one sixth of the weekly rate of the allowance.

labour resulting in the issue of a living child, or

labour after F14224 weeks of pregnancy resulting in the issue of a child whether alive or dead,

either that person was under pensionable age at the time when the spouse died or the spouse was then not entitled to a Category A retirement pension under section 44 below; and

the spouse satisfied the contribution condition for a bereavement payment specified in Schedule 3, Part I, paragraph 4.

the woman is entitled to child benefit in respect of a child falling within subsection (2) below;

the woman is pregnant by her late husband; or

if the woman and her late husband were residing together immediately before the time of his death, the woman is pregnant as the result of being artificially inseminated before that time with the semen of some person other than her husband, or as the result of the placing in her before that time of an embryo, of an egg in the process of fertilisation, or of sperm and eggs.

a son or daughter of the woman and her late husband;

a child in respect of whom her late husband was immediately before his death entitled to child benefit; or

if the woman and her late husband were residing together immediately before his death, a child in respect of whom she was then entitled to child benefit.

for any period falling before the day on which the widow’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act; or

for any period during which she and a man to whom she is not married are living together as husband and wife.

she was, at the husband’s death, over the age of 45 but under the age of 65; or

she ceased to be entitled to a widowed mother’s allowance at a time when she was over the age of 45 but under the age of 65.

for any period falling before the day on which the widow’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act;

for any period for which she is entitled to a widowed mother’s allowance; or

for any period during which she and a man to whom she is not married are living together as husband and wife.

was over the age of 40 but under the age of 55 at the time of her husband’s death; or

is over the age of 40 but under the age of 55 at the time when she ceases to be entitled to a widowed mother’s allowance,

a widowed mother’s allowance,

a widow’s pension,

where the woman’s husband was over pensionable age when he died, references in those sections to the pensioner shall be taken as references to the husband, and

where the husband was under pensionable age when he died, references in those sections to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the husband and the tax year in which he died.

was over the age of 40 but under the age of 55 at the time of her husband’s death; or

is over the age of 40 but under the age of 55 at the time when she ceases to be entitled to a widowed mother’s allowance,

a person whose spouse dies on or after the appointed day is under pensionable age at the time of the spouse’s death, or

the surviving spouse is entitled to child benefit in respect of a child falling within subsection (3) below; or

a son or daughter of the surviving spouse and the deceased spouse; or

a child in respect of whom the deceased spouse was immediately before his or her death entitled to child benefit; or

if the surviving spouse and the deceased spouse were residing together immediately before his or her death, a child in respect of whom the surviving spouse was then entitled to child benefit.

satisfies the requirements of subsection (2)(a) or (b) above; and

is under pensionable age.

for any period falling before the day on which the surviving spouse’s entitlement is to be regarded as commencing by virtue of section 5(1)(l) of the Administration Act; or

for any period during which the surviving spouse and a person of the opposite sex to whom she or he is not married are living together as husband and wife.

she or he attains pensionable age, or

the period of 52 weeks mentioned in subsection (3) above expires,

for any period for which the surviving spouse is entitled to a widowed parent’s allowance; or

for any period during which the surviving spouse and a person of the opposite sex to whom she or he is not married are living together as husband and wife.

where the deceased spouse was over pensionable age at his or her death, references in those sections to the pensioner shall be taken as references to the deceased spouse, and

where the deceased spouse was under pensionable age at his or her death, references in those sections to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the deceased spouse and the tax year in which he or she died.

a Category A or a Category B retirement pension under this Part; and

a Category C or a Category D retirement pension under Part III of this Act,

to both a Category A and a Category B retirement pension under this Part for the same period, or

to both a Category C and a Category D retirement pension under Part III of this Act for the same period,

is derived from F176so much of his earnings as did not exceed the upper earnings limit and on which primary Class 1 contributions were paid; and

is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.

for one or more relevant years the pensioner has paid, or (apart from this section) is treated as having paid, primary Class 1 contributions on earnings equal to or greater than the qualifying earnings factor; and

the years for which he has such a factor constitute at least one tenth of his working life.

the figure calculated by dividing his working life by ten shall be rounded to the nearest whole year (and any half year shall be rounded down).

in relation to any surpluses in the pensioner’s earnings factors for the tax years in the period beginning with 1978-79 and ending with 1987-88, the weekly equivalent of 25/N per cent. of the F178adjusted amount of those surpluses; and

in relation to any surpluses in the pensioner’s earnings factors in a tax year after 1987-88 F180but before the first appointed year, the weekly equivalent of the relevant percentage of the F178adjusted amount of those surpluses F181; and

in relation to any tax years falling within subsection (3A) below, the weekly equivalent of the amount calculated in accordance with Schedule 4A to this Act.

20/N per cent., where the pensioner attained pensionable age in 2009-10 or any subsequent tax year;

(20+X)/N per cent., where the pensioner attained pensionable age in a tax year falling within the period commencing with 1999-2000 and ending with 2008-9.

the first appointed year;

subsequent tax years.

X = 0.5 for each tax year by which the tax year in which the pensioner attained pensionable age precedes 2009-10; and

N = the number of tax years in the pensioner’s working life which fall after 5th April 1978;

was credited with contributions or earnings under this Act by virtue of regulations under section 22(5) above, or

was precluded from regular employment by responsibilities at home, or

in prescribed circumstances, would have been treated as falling within paragraph (a) or (b) above,

where that person had earnings of not less than the qualifying earnings factor for the year, being earnings upon which primary Class 1 contributions were paid or treated as paid (’qualifying earnings’) in respect of that year, the amount of those qualifying earnings were increased by the aggregate amount (call it ’AG’) of F185working families’ tax credit or, as the case may be, F186disabled person’s tax credit paid in respect of that year, and

in any other case, that person had qualifying earnings in respect of that year and the amount of those qualifying earnings were equal to AG plus the qualifying earnings factor for that year.

where it is paid to one of a married or unmarried couple, is a reference to the prescribed member of the couple, and

in any other case, is a reference to the person to whom it is paid.

the pensioner has become subject to a state scheme pension debit, and

the debit is to any extent referable to the additional pension.

his attaining pensionable age, and

the valuation day.

for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and

for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.

any day falling within the period of 8 weeks ending immediately before the day on which he attains pensionable age; or

the last day before the beginning of that period;

has been married, and

in respect of the tax year in which the marriage terminated or any previous tax year, does not with his own contributions satisfy the contribution conditions for a Category A retirement pension,

has attained pensionable age, and

on attaining that age was a married person or marries after attaining that age,

has attained pensionable age and become entitled to a Category A retirement pension, and

satisfies the conditions specified in Schedule 3, Part I, paragraph 5.

the weekly rate of the basic pension, plus

half of the weekly rate of the additional pension, determined in accordance with the provisions of sections 44 to F19845B above F199and Schedule 4A to this Act as they apply in relation to a Category A retirement pension but subject to section 46(2) above and the modification in section 48C(4) below.

while they were married, and

after the pensioner attained pensionable age,

the weekly rate of the basic pension, plus

half of the weekly rate of the additional pension,

where the pensioner is a woman, the following condition is satisfied, and

where the pensioner is a man, the following condition would have been satisfied on the assumption mentioned in subsection (7) below.

is entitled (or is treated by regulations as entitled) to a widow’s pension by virtue of section 38 above, and

became entitled to that pension in consequence of the spouse’s death.

where the pensioner is a woman, at the same weekly rate as her widow’s pension and

where the pensioner is a man, at the same weekly rate as that of the pension to which he would have been entitled by virtue of section 38 above on the assumption mentioned in subsection (7) below.

was, immediately before attaining that age, entitled to a widowed parent’s allowance in consequence of the death of his or her spouse; and

has not remarried.

has not remarried.

by the number of years by which the pensioner’s age at that time was less than 55 (any fraction of a year being counted as a year), or

by ten, if that number exceeds ten.

where the pensioner became entitled to a widowed parent’s allowance in consequence of the death of the spouse, the time when the pensioner’s entitlement to that allowance ended; and

otherwise, the time of the spouse’s death.

a person would, apart from section 43(1) above, be entitled both to a Category A and to a Category B retirement pension, and

section 47(1) above would apply for the increase of the Category A retirement pension,

he also has attained pensionable age and has become entitled to a Category A retirement pension; and

he satisfies the relevant contribution conditions.

her husband has also attained pensionable age and has become entitled to a Category A retirement pension; and

he satisfies the relevant contribution conditions.

she was married to him when he died; and

before his death he satisfied the relevant contribution conditions.

she was a widow immediately before attaining pensionable age and is entitled (or is treated by regulations as entitled) to a widow’s pension; and

she became entitled to the pension in consequence of the husband’s death.

in the third case of entitlement under that section, shall be payable at a weekly rate ascertained in accordance with subsection (3) below; and

in the fourth case of entitlement under that section, shall be payable at the same weekly rate as her widow’s pension.

a woman would, apart from section 43(1) above, be entitled both to a Category A and to a Category B retirement pension, and

subsection (1) of section 47 above would apply for the increase of the Category A retirement pension,

to section 46(2) above; and

to subsections (4) and (5) below.

references in those sections to the pensioner shall be taken as references to the husband, and

where, in the third case of entitlement under section 49 above, the husband was under pensionable age when he died, references in those sections to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the husband and the tax year in which he died.

he has had a wife and she has died on or after 6th April 1979, and he was married to her when she died; and

they were both over pensionable age when she died; and

before her death she satisfied the contribution conditions for a Category A retirement pension in Schedule 3, Part I, paragraph 5.

to a Category A retirement pension, and

to a Category B retirement pension by virtue of the contributions of the other party to the marriage.

the amount of the shortfall, or

the amount of the weekly rate of the Category B retirement pension.

to a Category A retirement pension; and

to a Category B retirement pension by virtue of the contributions of a spouse who has died.

the amount of the shortfall, or

the amount of the basic pension in the rate of the Category B retirement pension,

the amount of the shortfall, or

the amount of the additional pension in the Category B retirement pension.

has become entitled to a Category A or Category B retirement pension but is, in the case of a woman, under the age of 65 or, in the case of a man, under the age of 70; and

elects in such manner and in accordance with such conditions as may be prescribed that the regulations shall apply in his case,

P’s pension is Category A, and

in consequence of an election under section 54(1) above, falls to be treated as not having become entitled to that pension;

over pensionable age, and

entitled to a state scheme pension credit.

for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and

for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.

the pensioner has become subject to a state scheme pension debit, and

the debit is to any extent referable to the pension.

his attaining pensionable age, and

the valuation day.

for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and

for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.

where he would be entitled to a Category A or Category B retirement pension but for the fact that his entitlement to such a pension is deferred, if and so long as his entitlement to such a pension is deferred, and

otherwise, if and so long as he does not become entitled to the shared additional pension by reason only of not satisfying the conditions of section 1 of the Administration Act (entitlement to benefit dependent on claim),

the husband of that marriage is dead and satisfied the contribution condition for a child’s special allowance specified in Schedule 3, Part I, paragraph 6; and

for any period after her remarriage; or

for any period during which she and a man to whom she is not married are living together as husband and wife.

that the beneficiary would be treated for the purposes of Part IX of this Act as having the child living with him; or

that the requisite contributions are being made to the cost of providing for the child.

except in prescribed cases, the contributions are over and above those required for the purpose of satisfying section 139(1)(b) below.

satisfied the conditions set out in paragraphs (a) to (c) of subsection (1) above; and

was not barred from payment of the allowance for either of the reasons mentioned in subsection (2) above,

a widowed mother’s allowance,

a widowed parent’s allowance,

a bereavement allowance,

a widow’s pension,

a Category A retirement pension,

a Category B retirement pension,

the contribution conditions are not wholly satisfied in respect of F236the employed earner,

a bereavement payment;

a widowed mother’s allowance;

a widowed parent’s allowance,

a bereavement allowance,

a widow’s pension;

a Category B retirement pension payable by virtue of section 48B F241or 48BB above.

a person is entitled by virtue of subsection (1) above to a Category A or Category B retirement pension consisting only of the additional pension with no basic pension, and

that retirement pension, and any graduated retirement benefit to which he may be entitled, together amount to less than the prescribed rate,

would have been payable only by virtue of section 60 above, and

would, in consequence of a failure to satisfy a contribution condition, have contained no basic pension,

the individual has paid amounts by way of primary Class 1 contributions which, because the individual was not an employed earner, were paid in error, and

prescribed conditions are satisfied.

this section applies in the case of any individual, and

the F245Inland Revenue are of the opinion that it is appropriate for the regulations to apply to the individual,