Regulation 2 Calculation of additional pension where contributions equivalent premium paid or treated as paidI1

Northern Ireland

Where a contributions equivalent premium—

(a)

is paid in accordance with the provisions of sections 51 to 57^f1 of the Pensions Act (which deal with the payment of a contributions equivalent premium in respect of specified periods of contracted-out employment) and regulations made thereunder F1(as they then had effect), or

(b)

is treated as having been paid in accordance with the provisions of paragraph 5(3) to (3E)^f2 of Schedule 1 to the Pensions Act (which provide for a contributions equivalent premium to be treated as paid in respect of contracted-out employment in certain circumstances) and regulations made thereunder,

the amount referred to in section 45(2)(c)^f3 F2or (d) of the Contributions and Benefits Act (which provides for the calculation of the amount of additional pension in a Category A retirement pension in relation to the year 2002-03 and subsequent years) is to be calculated in accordance with Parts I and II of Schedule 4A F3or, as the case may be, Parts 1 and 2 of Schedule 4B to the Contributions and Benefits Act (the amount and surplus earnings factor) as if the employment in respect of which a premium is paid, or treated as paid, had not been contracted-out employment.

Annotations

Textual amendments

F1: Words in reg. 2(a) inserted (6.4.2016) by The Pensions (2015 Act) (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order (Northern Ireland) 2016 (S.R. 2016/158), arts. 1(a), 19(4)
F2: Words in reg. 2 inserted (coming into operation in accordance with reg. 1(2) of the amending Rule) by The Social Security (State Pension and National Insurance Credits) Regulations (Northern Ireland) 2010 (S.R. 2010/56), regs. 1(2), 4(3)(a); S.R. 2012/40, art. 2
F3: Words in reg. 2 inserted (coming into operation in accordance with reg. 1(2) of the amending Rule) by The Social Security (State Pension and National Insurance Credits) Regulations (Northern Ireland) 2010 (S.R. 2010/56), regs. 1(2), 4(3)(b); S.R. 2012/40, art. 2

Commencement

I1: Reg. 2 in operation at 6.4.2002, see reg. 1(1)

Footnotes

f1: Section 52 was amended by paragraph 43 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 64 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999. Section 53 was amended by paragraph 14 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 65 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999. Section 54 was amended by paragraph 44 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 6(1) of Schedule 5 to the Child Support, Pensions and Social Security Act 2000 (c. 19). Section 55 was repealed by paragraph 45 of Schedule 3 to the Pensions (Northern Ireland) Order 1995. Section 56 was amended by paragraph 46 of Schedule 3 to that Order. Section 57 was amended by paragraph 47 of Schedule 3 to that Order, paragraph 66 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 and paragraph 6(2) of Schedule 5 to the Child Support, Pensions and Social Security Act 2000
f2: Paragraph 5(3) was amended, and sub-paragraphs (3A) to (3E) were inserted, by Article 138(2)(a) and (b) of the Pensions (Northern Ireland) Order 1995 and sub-paragraphs (3) to (3C) were amended by paragraph 77(5)(b) and (c) of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999
f3: Section 45(2)(c) was inserted by section 30(1)(c) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000