Regulation 14 Amendment of the State Pension Regulations

for paragraphs (3) and (4) substitute—

“(3)

A is not entitled to be credited with a Class 3 contribution unless—

(a)

child benefit was awarded to another person (“B”) in respect of—

(i)

the child, or each child, for whom A provided care, and

(ii)

the week in which A provided that care;

(b)

B’s earnings factors, other than those derived from a Class 3 contribution credit awarded under regulation 34, exceed the qualifying earnings factor for the year in which the relevant week falls; and

(c)

A makes an application to the Department to be so credited in accordance with paragraph (5) and regulation 39.

(4)

Where the requirements relating to the provision of care by A in paragraph (3)(a)(i) can be satisfied by more than one person in respect of a week in which B was awarded child benefit—

(a)

those persons shall elect, with the agreement of B, which of them is to be credited with a Class 3 contribution credit (and then only the elected person is to be so credited), or

(b)

the Department is to exercise its discretion to determine which of those persons is to be credited with that contribution, in default of the agreement referred to in sub-paragraph (a).”; and

in paragraph (5)—