[F1Credits for persons approaching pensionable ageU.K.
32.—(1) Subject to paragraph (4), a man born before 6th October 1953 is to be credited with earnings equal to the lower earnings limit then in force in respect of a week to which paragraph (2) applies.
(2) This paragraph applies to a week which falls within—
(a)the year in which the man attains the age which is pensionable age in the case of a woman born on the same day, and
(b)a subsequent year prior to that in which he attains the age of 65.
(3) Paragraph (2) does not apply to a week which falls within a year during which the man is absent from Great Britain for more than 182 days.
(4) Paragraph (1) applies to a man who is a self-employed earner only if he—
(a)would be liable to pay a Class 2 contribution but for the fact that his profits for the year are below the small profits threshold specified by section 11(4) of the 1992 Act, or
(b)is excepted from liability to pay a Class 2 contribution by virtue of regulation 43 of the Social Security (Contributions) Regulations 2001 in respect of any week in a year to which this regulation applies.]
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