Point in time view as at 26/03/2019.
Social Security Contributions and Benefits (Northern Ireland) Act 1992, Paragraph 6 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
[F16(1)Amount B is to be calculated in accordance with this paragraph if the pensioner’s employment was entirely employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme.N.I.
(2)If there is an assumed surplus in the pensioner’s earnings factor for the year—
(a)multiply the amount of the assumed surplus in accordance with the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year;
(b)multiply the amount found under paragraph (a) above by the percentage specified in sub-paragraph (3) below.
(3)The percentage is—
(a)20 + N if the person attained pensionable age after the end of the first appointed year but before 6th April 2009;
(b)20 if the person attained pensionable age on or after 6th April 2009.]
Textual Amendments
F1Sch. 4A inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 30(3), Sch. 4; S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)
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