Regulation 3 General provisions relating to the crediting of contributions and earningsF10

F1(1)

Any contributions or earnings credited in accordance with these Regulations shall be only for the purpose of enabling the person concerned to satisfy—

(aa)

F2in relation to short-term incapacity benefit, the second contribution condition specified in paragraph 2(3) of Schedule 3 (contribution conditions for entitlement to benefit) to the Contributions and Benefits Act;

(ab)

in relation to—

(i)

widowed mother’s allowance;

(ii)

widowed parent’s allowance;

(iii)

F3... and

(iv)

widow’s pension,

the second contribution condition specified in paragraph 5(3) of Schedule 3 to the Contributions and Benefits Act;

(ac)

in relation to a Category A or Category B retirement pension—

(i)

in the case of a retirement pension to which paragraph 5 of Schedule 3 to the Contributions and Benefits Act applies, the second contribution condition specified in paragraph 5(3); and

(ii)

otherwise, the contribution condition specified in paragraph 5A(2) of Schedule 3 to that Act;

(b)

in relation to contribution-based jobseeker’s allowance, the condition specified in section 2(1)(b) of the Jobseekers Act 1995; F4or

(c)

in relation to a contributory employment and support allowance, the condition specified in paragraph 2(1) of Schedule 1 to the Welfare Reform Act,

and accordingly, where under any of the provisions of these Regulations a person would, but for this paragraph, be entitled to be credited with any contributions or earnings for a year, or in respect of any week in a year, he shall be so entitled for the purposes of any benefit only if and to no greater extent than that by which his relevant earnings factor for that year falls short of the level required to make that year a reckonable year.

(2)

Where under these regulations a person is entitled for the purposes of any benefit to—

(a)

F5be credited with earnings for a year, he is to be credited with such amount of F6earnings as may be required to bring his relevant earnings factor to the level required to make that year a reckonable year;

F7(b)

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

(3)

Where under these regulations a person is entitled to F8be credited with earnings or a contribution in respect of a week which is partly in one tax year and partly in another, he shall be entitled to F9be credited with those earnings or that contribution for the tax year in which that week began and not for the following year.

Annotations

Textual amendments

F1: Reg. 3(1) substituted (7.10.1996) by The Social Security (Credits and Contributions) (Jobseekers Allowance Consequential and Miscellaneous Amendments) Regulations 1996 (S.I. 1996/2367), regs. 1, 2(3) (with reg. 4)
F2: Reg. 3(1)(aa)(ab)(ac) substituted for reg. 3(1)(a) (6.4.2010) by The Social Security (State Pension and National Insurance Credits) Regulations 2009 (S.I. 2009/2206), regs. 1(3), 29(2)
F3: Reg. 3(1)(ab)(iii) omitted (coming into force in accordance with art. 1-3 of the amending S.I.) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 4(3)
F4: Reg. 3(1)(c) and word added (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 48(3)(b)
F5: Words in reg. 3(2)(a) substituted (6.4.1987) by The Social Security (Credits) Amendment Regulations 1987 (S.I. 1987/414), regs. 1(1), 3(c)(i) (with reg. 11)
F6: Words in reg. 3(2)(a) substituted (6.4.1987) by The Social Security (Credits) Amendment Regulations 1987 (S.I. 1987/414), regs. 1(1), 3(c)(ii) (with reg. 11)
F7: Reg. 3(2)(b) omitted (6.4.1987) by virtue of The Social Security (Credits) Amendment Regulations 1987 (S.I. 1987/414), regs. 1(1), 3(c)(iii) (with reg. 11)
F8: Words in reg. 3(3) substituted (6.4.1987) by The Social Security (Credits) Amendment Regulations 1987 (S.I. 1987/414), regs. 1(1), 3(d)(i) (with reg. 11)
F9: Words in reg. 3(3) substituted (6.4.1987) by The Social Security (Credits) Amendment Regulations 1987 (S.I. 1987/414), regs. 1(1), 3(d)(ii) (with reg. 11)
F10: Words in reg. 3 heading substituted (6.4.1987) by The Social Security (Credits) Amendment Regulations 1987 (S.I. 1987/414), regs. 1(1), 3(a) (with reg. 11)