Paragraph 31

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 1 para. 14 repealed by Welfare Reform Act (Northern Ireland) 2010 Sch. 4 Pt. 2
Sch. 1 para. 15 repealed by Welfare Reform Act (Northern Ireland) 2010 Sch. 4 Pt. 2
Sch. 1 para. 23 repealed by Welfare Reform Act (Northern Ireland) 2010 Sch. 4 Pt. 1
Sch. 1 para. 23 repealed by The Welfare Reform (Northern Ireland) Order 2015 Sch. 12 Pt. 1
Sch 1 para. 39 repealed by The Welfare Reform (Northern Ireland) Order 2015 Sch. 12 Pt. 8

(1)

Section 44A of the Contributions and Benefits Act (deemed earnings factors) is amended as follows.

(2)

Before subsection (1) insert—

“(A1)
Subsections (1) to (4) below apply to the first appointed year or any subsequent tax year before 2010–11.”.

(3)

In subsection (1) (amount of deemed earnings factor for purposes of section 44(6)(za)) after “a relevant year” insert “ to which this subsection applies ”.

(4)

After subsection (4) insert—

“(4A)
The following do not apply to a pensioner attaining pensionable age on or after 6th April 2010—
(a)
the requirement referred to in subsection (2)(d) above, and
(b)
subsections (3) and (4) above.”.