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Changes over time for: Section 48


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Version Superseded: 13/01/2020
Status:
Point in time view as at 26/03/2019. This version of this provision has been superseded.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 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.

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48 Use of former spouse’s contributions.N.I.
(1)Where a person [who attained pensionable age before 6 April 2016]—
(a)has been [in a relevant relationship], and
(b)in respect of the tax year in which the [relationship] 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 [or civil partner] 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 [relevant relationship] also occurred before that date.
[(2A)Regulations under subsection (1) may not provide for contributions of a person in respect of times on or after 6 April 2016 to be treated as contributions of another person.]
[(3)Where a person has been in a relevant relationship more than once, this section applies only to the last relevant relationship and the references to his relevant relationship and his former spouse or civil partner shall be construed accordingly.]
[(4)In this section, “relevant relationship” means a marriage or civil partnership.]
Textual Amendments
Modifications etc. (not altering text)
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