Search Legislation

Social Security Contributions and Benefits (Northern Ireland) Act 1992

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 8

 Help about opening options

Changes to legislation:

Social Security Contributions and Benefits (Northern Ireland) Act 1992, Paragraph 8 is up to date with all changes known to be in force on or before 25 February 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. Help about Changes to Legislation

[F18(1)Amount A is calculated in accordance with this paragraph if [F2the pensioner's assumed earnings factor for the year] does not exceed the LET.N.I.

(2)In such a case, amount A is the flat rate amount for the year.

(3)[F3Where the final relevant year is 2015-16 or an earlier tax year,] the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.]

[F4(4)Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.]

Back to top

Options/Help