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Changes over time for: Section 48


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Version Superseded: 05/12/2005
Status:
Point in time view as at 06/04/2000. This version of this provision has been superseded.

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Changes to legislation:
Social Security Contributions and Benefits (Northern Ireland) Act 1992, Section 48 is up to date with all changes known to be in force on or before 09 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.

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48 Use of former spouse’s contributions.N.I.
(1)Where a person—
(a)has been married, and
(b)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,
then, for the purpose of enabling him to satisfy those conditions (but only in respect of any claim for a Category A retirement pension), the contributions of his former spouse may to the prescribed extent be treated as if they were his own contributions.
(2)Subsection (1) above shall not apply in relation to any person who attained pensionable age before 6th April 1979 if the termination of his marriage also occurred before that date.
(3)Where a person has been married more than once this section applies only to the last marriage and the references to his marriage and his former spouse shall be construed accordingly.
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