F1PART 8National Insurance Credits
Annotations:
Amendments (Textual)
CHAPTER 2Crediting earnings or contributions in respect of a pre-commencement qualifying year
Credits for parents and carers27
A person is to be credited with a Class 3 contribution to which the person would have been entitled under section 23A of the 1992 Act (contributions credits for relevant parents and carers), or regulations made under that section, for the purposes of entitlement to a Category A retirement pension had—
a
the amendment made by paragraph 55 of Schedule 12 to the 2014 Act (which limits Category A retirement pensions to people who reach pensionable age before 6th April 2016) not come into force, and
b
the person attained pensionable age on 6th April 2016.
Pt. 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