90E+W+SAfter that section insert—
“3ZAPower to limit savings credit for certain mixed-age couples
(1)Regulations may provide that, in prescribed cases, a person who is a member of a mixed-age couple is not entitled to a savings credit.
(2)For example, the regulations could provide that a member of a mixed-age couple is not entitled to a savings credit unless—
(a)the person has been awarded a savings credit with effect from a day before 6 April 2016 and was entitled to a savings credit immediately before that date, and
(b)the person remained entitled to state pension credit at all times since the beginning of 6 April 2016.
(3)In this section “mixed-age couple” means a couple (whenever formed) one member of which had attained pensionable age before 6 April 2016 and the other had not.”
Commencement Information
I1Sch. 12 para. 90 in force at 7.7.2015 by S.I. 2015/1475, art. 2(2)(d)