Paragraph 5A F1

(1)

This paragraph applies to—

(a)

a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010;

(F2b)

a Category B retirement pension in the cases provided for by any of sections 48A to F351ZA.

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

The contribution condition for a Category A or Category B retirement pension in relation to which this paragraph applies is that—

(a)

the contributor concerned must, in respect of each of not less than 30 years of his working life, have paid or been credited with contributions of a relevant class or been credited (in the case of 1987–88 or any subsequent year) with earnings; and

(b)

in the case of each of those years, the earnings factor derived as mentioned in sub-paragraph (3) below must be not less than the qualifying earnings factor for that year.

(3)

For the purposes of paragraph (b) of sub-paragraph (2) above, the earnings factor—

(a)

in the case of 1987–88 or any subsequent year, is that which is derived from—

(i)

so much of the contributor's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in paragraph (a) of that sub-paragraph as are primary Class 1 contributions were paid or treated as paid or earnings credited; and

(ii)

any Class 2 or Class 3 contributions for the year; or

(b)

in the case of any earlier year, is that which is derived from the contributions mentioned in paragraph (a) of that sub-paragraph.

(4)

Regulations may modify sub-paragraphs (2) and (3) above for the purposes of their application in a case where—

(a)

the contributor concerned has paid, or been credited with, contributions, or

(b)

contributions have been deemed to be, or treated as, paid by or credited to him,

under the National Insurance Act (Northern Ireland) 1946 or the National Insurance Act (Northern Ireland) 1966.

Annotations

Textual amendments

F1: Sch. 3 para. 5A inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 1(3)
F2: Sch. 3 para. 5A(1)(b) substituted for Sch. 3 para. 5A(1)(b)(c) (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 58(3)
F3: Figure in Sch. 3 para. 5A(1)(b) substituted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 66(17) (with regs. 6-9)

Notes on Widowed mother’s allowance , widowed parent’s allowance, bereavement allowance and widow’s pension; retirement pensions (Categories A and B)

Textual amendments

F1: Sch. 3: words in cross-heading preceding para. 5 inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 12(3); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I