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Explanatory note

(This note is not part of the Regulations)

These Regulations are made for the purposes of section 45A of the Social Security Contributions and Benefits Act 1992, which provides for family credit and disability working allowance to be taken into account when calculating the additional pension in a Category A retirement pension. They make provision, in a case where family credit is paid to one of a married or unmarried couple, as to which member of the couple the section applies to.

These Regulations are made in consequence of section 127 of the Pensions Act 1995 (which inserted section 45A) and before the expiry of 6 months from the coming into force of that provision. They are accordingly exempt by section 173(5)(b) of the Social Security Administration Act 1992 from reference to the Social Security Advisory Committee.

These Regulations do not impose any costs on business.