Paragraph 6 I1

Section 22 (earnings factors) is amended as follows.

In subsection (2)—

After subsection (5) insert—

“(5ZA)

Regulations may provide for crediting—

(a)

for 1987-88 or any subsequent tax year, earnings or Class 2 or Class 3 contributions, or

(b)

for any earlier tax year, contributions of any class,

for the purpose of bringing an earnings factor for that tax year to a figure which will make that year a “qualifying year”, “pre-commencement qualifying year” or “post-commencement qualifying year” of a person for the purposes of Part 1 of the Pensions Act 2014 (see sections 2(4) and 4(4) of that Act).

(5ZB)

Regulations under subsection (5ZA) must provide for crediting a person with such contributions as may be specified in respect of periods on or after 6 April 1975 during which the person was—

(a)

a spouse or civil partner of a member of Her Majesty's forces,

(b)

accompanying the member on an assignment outside the United Kingdom, and

(c)

not of a description specified in the regulations.”