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Regulation 9A Credits for persons approaching pensionable ageF1

Original text. Later amendments are not shown.

(1)

For the purposes of entitlement to any benefit by virtue of a person’s earnings or contributions F2a person to whom this regulation applies shall, subject to the following paragraphs, be credited with such earnings as may be required to bring his relevant earnings factor in respect of a tax year to which this regulation applies to the level required to make that year a reckonable year.

(F31A)

This regulation applies to a man born before 6th October 1954 but who has not attained the age of 65.

(2)

F4This regulation shall apply to—

(a)

the tax year in which a man attains the age which is pensionable age in the case of a woman born on the same day as that man; and

(b)

to any succeeding tax year,

but not including the tax year in which he attains the age of 65 or any subsequent tax year.

(3)

Paragraph (1) shall apply, in the case of a self-employed earner, only if he is—

(a)

liable to pay a Class 2 contribution in respect of any week in a tax year to which this regulation applies; or

(b)

excepted from liability to pay Class 2 contributions in respect of any week in a tax year to which this regulation applies by virtue of his earnings being less than, or being treated by regulations as less than, the amount specified in section 11(4) of the Social Security Contributions and Benefits Act 1992 (exception from liability for Class 2 contributions on account of small earnings),

so that he shall be credited with earnings equal to the lower earnings limit then in force in respect of each week for which he is not so liable.

F5(4)

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

(5)

Where in any tax year to which this regulation applies a person is absent from Great Britain for more than 182 days, he shall not by virtue of this regulation be credited with any earnings or contributions in that tax year.

Annotations

Textual amendments

F1

Reg. 9A substituted (8.8.1994) by The Social Security (Credits) Amendment Regulations 1994 (S.I. 1994/1837), regs. 1(1), 3

F2

Words in reg. 9A(1) substituted (6.4.2010) by The Social Security (State Pension and National Insurance Credits) Regulations 2009 (S.I. 2009/2206), regs. 1(3), 30(2)

F3

Reg. 9A(1A) inserted (6.4.2010) by The Social Security (State Pension and National Insurance Credits) Regulations 2009 (S.I. 2009/2206), regs. 1(3), 30(3)

F4

Reg. 9A(2) substituted (6.4.2010) by The Social Security (State Pension and National Insurance Credits) Regulations 2009 (S.I. 2009/2206), regs. 1(3), 30(4)

F5

Reg. 9A(4) omitted (7.10.1996) by virtue of The Social Security (Credits and Contributions) (Jobseekers Allowance Consequential and Miscellaneous Amendments) Regulations 1996 (S.I. 1996/2367), regs. 1, 2(8) (with reg. 4)