{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-4A/paragraph-7",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-4A/paragraph-7.json",
  "legislation": "ukpga/1992/7",
  "legislation_title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
  "path": "schedule/4A/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) Amount B is to be calculated in accordance with this paragraph if the pensioner’s employment was entirely employment qualifying him for a pension provided by an appropriate personal pension scheme.\n(2) If there is an assumed surplus in the pensioner’s earnings factor for the year—\n(a) calculate the part of the surplus for that year falling into each of the bands specified in the appropriate table below;\n(b) multiply the amount of each such part in accordance with the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year;\n(c) multiply each amount found under paragraph (b) above by the percentage specified in the appropriate table in relation to the appropriate band;\n(d) add together the amounts calculated under paragraph (c) above.\n(3) The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows—\nTABLE 5\nAmount of surplus\nPercentage\nBand 1.\nNot exceeding LET\n40 + 2N\nBand 2.\nExceeding LET but not exceeding 3LET - 2QEF\n10 + N/2\nBand 3.\nExceeding 3LET - 2QEF\n20 + N\n(4) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned falls before 2010–11 is as follows—\nTABLE 6\nAmount of surplus\nPercentage\nBand 1.\nNot exceeding LET\n40\nBand 2.\nExceeding LET but not exceeding 3LET - 2QEF\n10\nBand 3.\nExceeding 3LET - 2QEF\n20\n(4A) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010–11 or a subsequent tax year is as follows—\nTABLE 6A\nAmount of surplus\nPercentage\nBand 1.\nNot exceeding LET\n40\nBand 2.\nExceeding LET ...\n10",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4A inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 30(3), Sch. 4; S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4A para. 7(4) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 8(4)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 4A para. 7(4A) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 8(4)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 4A para. 7(4A) repealed (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 10 Pt. 6 (with s. 73)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/7",
    "retrieved_at": "2026-10-29T09:36:23.179265+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."
}