# Pensions Act 2014, Paragraph 6


(1) Section 22 (earnings factors) is amended as follows.
(2) In subsection (2)—
(a) in paragraph (a), omit the final “and”;
(b) after paragraph (b) insert
“; and
(c) establishing entitlement to a state pension under Part 1 of the Pensions Act 2014 and, where relevant, calculating the rate of a state pension under that Part.”
(3) 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.”

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Source: https://www.legislation.gov.uk/ukpga/2014/19/schedule/12/paragraph/6 (the official version)
Page: https://openlegislation.uk/pensions-act-2014/schedule-12/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.