{
  "url": "https://openlegislation.uk/pensions-act-northern-ireland-2008/schedule-1/paragraph-31",
  "json_url": "https://openlegislation.uk/pensions-act-northern-ireland-2008/schedule-1/paragraph-31.json",
  "legislation": "nia/2008/1",
  "legislation_title": "Pensions Act (Northern Ireland) 2008",
  "legislation_url": "https://openlegislation.uk/pensions-act-northern-ireland-2008",
  "path": "schedule/1/paragraph/31",
  "kind": "paragraph",
  "number": "31",
  "heading": null,
  "text": "(1) Section 44A of the Contributions and Benefits Act (deemed earnings factors) is amended as follows.\n(2) Before subsection (1) insert—\n“(A1) Subsections (1) to (4) below apply to the first appointed year or any subsequent tax year before 2010–11.”.\n(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 ”.\n(4) After subsection (4) insert—\n“(4A) The following do not apply to a pensioner attaining pensionable age on or after 6th April 2010—\n(a) the requirement referred to in subsection (2)(d) above, and\n(b) subsections (3) and (4) above.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "nia/2010/13",
      "affecting_title": "Welfare Reform Act (Northern Ireland) 2010"
    },
    {
      "type": "repealed",
      "affecting": "nia/2010/13",
      "affecting_title": "Welfare Reform Act (Northern Ireland) 2010"
    },
    {
      "type": "repealed",
      "affecting": "nia/2010/13",
      "affecting_title": "Welfare Reform Act (Northern Ireland) 2010"
    },
    {
      "type": "repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    },
    {
      "type": "repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/31",
    "retrieved_at": "2026-10-29T20:21:29.509161+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}