F1Credits for the purposes of entitlement to retirement pension following official error8E
1
This regulation applies for the purpose only of enabling the condition referred to in paragraph 5(3)(a) of Schedule 3 to the Contributions and Benefits Act to be satisfied in respect of a claim for retirement pension made by a person (“the claimant”)—
a
who would attain pensionable age no later than 31st May 2008;
b
not falling within sub-paragraph (a) but based on the satisfaction of that condition by another person—
i
who would attain, or would have attained, pensionable age no later than 31st May 2008; or
ii
in respect of whose death the claimant received a bereavement benefit.
2
Where—
a
a person claims retirement pension;
b
the satisfaction of the condition referred to in paragraph (1) would be based on earnings credited for incapacity for work or approved training in the tax years from 1993-94 to 2007-08; and
c
some or all of those credits were credited by virtue of official error derived from the failure to transpose correctly information relating to those credits from the Department for Work and Pensions’ Pension Strategy Computer System to Her Majesty’s Revenue and Customs’ computer system (NIRS2) or from related clerical procedures,
those earnings shall be credited.
3
In this regulation, “bereavement benefit” means a bereavement allowance F2referred to in section 39B of the Contributions and Benefits Act as in force immediately before it was repealed by paragraph 13 of Schedule 16 to the Pensions Act 2014, a widowed mother’s allowance, a widowed parent’s allowance or a widow’s pension.