Welfare Reform Act 2007

3 (1) For the purposes of paragraphs 1 and 2— E+W+S

(a) “benefit year” means a period which is a benefit year for the purposes of Part 2 of the Contributions and Benefits Act or such other period as may be prescribed for the purposes of this Part of this Schedule;

(b) “Class 1 contributions”, “Class 2 contributions” and “primary Class 1 contributions” have the same meaning as in the Contributions and Benefits Act (see section 1 of that Act);

(c) “earnings” shall be construed in accordance with sections 3, 4 and 112 of that Act;

(d) “earnings factor” shall be construed in accordance with sections 22 and 23 of that Act;

(e) “lower earnings limit” and “upper earnings limit” shall be construed in accordance with section 5 of that Act and references to the lower or upper earnings limit of a tax year are to whatever is (or was) the limit in force for that year under that section;

(f) “relevant benefit year” is the benefit year which includes the beginning of the period of limited capability for work which includes the relevant benefit week;

(g) “tax year” means the 12 months beginning with 6th April in any year.

(2) Regulations may provide for sub-paragraph (1)(f) to have effect in prescribed circumstances with prescribed modifications in the case of—

(a) a person who has previously ceased to be entitled to a contributory allowance;

(b) a person who has made a claim for an employment and support allowance in connection with which he failed to satisfy one or both of the conditions in paragraphs 1 and 2.

Commencement Information

I1 Sch. 1 para. 3(2) in force at 18.3.2008 for specified purposes by S.I. 2008/787, art. 2(1)