Textual Amendments
F1Sch. 3: words in cross-heading preceding para. 4 substituted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 12(2); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I
4(1)The contribution condition for a [F2bereavement payment] is that—N.I.
(a)the contributor concerned must in respect of any one relevant year have actually paid contributions of a relevant class; and
(b)the earnings factor derived as mentioned in sub-paragraph (2) below must be not less than that year’s lower earnings limit multiplied by 25.
(2)The earnings factor referred to in paragraph (b) of sub-paragraph (1) above is that which is derived—
(a)if the year in question is 1987-88 or any subsequent year, from [F3so much of the contributor’s 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, or
(b)if the year in question is an earlier year, from the contributions referred to in paragraph (a) of that sub-paragraph.
(3)For the purposes of this condition a relevant year is any year ending before the date on which the contributor concerned attained pensionable age or died under that age.
Textual Amendments
F2Words in Sch. 3 para. 4(1) substituted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 12(2); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I
F3Words in Sch. 3 para. 4(2)(a) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 33(3)