# Social Security Contributions and Benefits Act 1992, Paragraph 5A


(1) Paragraph 2(d)(i) above does not apply if, at the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
(2) Paragraph 2(d)(i) above ceases to apply if, at any time after the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
(3) In this paragraph “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/schedule/11/paragraph/5A (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-11/paragraph-5A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.