Textual Amendments
F1Pt. 8 inserted (6.4.2016 coming into force in accordance with reg. 1) by The State Pension (Amendment) (No. 2) Regulations 2016 (S.I. 2016/240), regs. 1, 2
24.—(1) In this Part—
“the 1975 Regulations” means the Social Security (Credits) Regulations 1975;
“the 1992 Act” means the Social Security Contributions and Benefits Act 1992;
“the 2012 Act” means the Welfare Reform Act 2012;
“post-commencement qualifying year” and “pre-commencement qualifying year” have the same meaning as in section 4(4) of the 2014 Act;
“qualifying year” has the same meaning as in section 2(4) of the 2014 Act;
“working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002;
“year” means a tax year.
(2) Nothing in Chapter 3 is to be construed as entitling any person to be credited with earnings or contributions for any day or in respect of any event occurring before 6th April 2016.
25.—(1) For the purposes of Part 1 of the 2014 Act—
(a)Chapter 2 makes provision for crediting earnings or contributions in respect of a pre-commencement qualifying year;
(b)Chapter 3 makes provision for crediting earnings or contributions in respect of a qualifying year or a post-commencement qualifying year.
(2) Where under this Part a person would, but for this paragraph, be entitled to be credited with any earnings or contributions for a year, or in respect of any week in a year, that person is only to be credited to the extent necessary to make that year a qualifying year.
(3) Where under this Part a person is entitled to be credited with earnings or a contribution in respect of a week that falls partly in one tax year and partly in another, that week is to be treated as falling in the year in which it begins and not in the following year.]