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Social Security Contributions and Benefits (Northern Ireland) Act 1992
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- UK Public General Acts
- 1992 c. 7
- SCHEDULE 4B
- PART 3
- Amount A: assumed earnings...
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Changes over time for: Cross Heading: Amount A: assumed earnings factor exceeding LET
Alternative versions:
- 11/02/2008- Amendment
- 15/12/2008- Amendment
- 03/01/2012- Amendment
- 06/04/2016- Amendment
- 25/09/2017
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Status:
Point in time view as at 25/09/2017.
Changes to legislation:
Social Security Contributions and Benefits (Northern Ireland) Act 1992, Cross Heading: Amount A: assumed earnings factor exceeding LET is up to date with all changes known to be in force on or before 30 November 2024. 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.
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[F1Amount A: assumed [F2earnings factor] exceeding LETN.I.
Textual Amendments
F1Sch. 4B inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 1
F2Words in Sch. 4B para. 9 cross-heading substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(7) (with s. 73); S.R. 2011/441, art. 2(c)(xii)
9(1)Amount A is calculated in accordance with this paragraph if [F3the pensioner's assumed earnings factor for the year] exceeds the LET.N.I.
(2)In such a case, amount A is calculated as follows—
(a)take the part of the [F4assumed earnings factor] for the year which exceeds the LET F5... ;
(b)multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
(c)multiply the amount found under paragraph (b) above by 10 per cent.;
(d)divide the amount found under paragraph (c) above by 44;
(e)add the amount found under paragraph (d) above to the flat rate amount for the year.
(3)[F6Where 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.]
[F7(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.]
Textual Amendments
F3Words in Sch. 4B para. 9(1) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(7)(a) (with s. 73); S.R. 2011/441, art. 2(c)(xii)
F4Words in Sch. 4B para. 9(2)(a) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(7)(b) (with s. 73); S.R. 2011/441, art. 2(c)(xii)
F5Words in Sch. 4B para. 9(2)(a) repealed (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 10 Pt. 6 (with s. 73)
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