{
  "url": "https://openlegislation.uk/social-security-reciprocal-agreement-isle-of-man-amendment-order-2018/schedule/paragraph-9",
  "json_url": "https://openlegislation.uk/social-security-reciprocal-agreement-isle-of-man-amendment-order-2018/schedule/paragraph-9.json",
  "legislation": "uksi/2018/1359",
  "legislation_title": "The Social Security (Reciprocal Agreement) (Isle of Man) (Amendment) Order 2018",
  "legislation_url": "https://openlegislation.uk/social-security-reciprocal-agreement-isle-of-man-amendment-order-2018",
  "path": "schedule/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "After Article 5 insert—\n“5A. Subject to Articles 7 and 8, in the case of a person to whom Article 2 applies—\n(a) for the purpose of determining only whether a person has at least the minimum number of qualifying years for a Manx state pension to be payable under section 2 or 4 of the Isle of Man Pensions Act, any tax year for which that person’s earnings factor is sufficient to satisfy paragraph 5A(2)(b) of Schedule 3 to the Social Security Contributions and Benefits Act 1992 or paragraph 5A(2)(b) of Schedule 3 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 shall be taken into account in the Isle of Man; and\n(b) the rate at which a Manx state pension is payable to a person under section 2 or 4 of the Isle of Man Pensions Act is to be determined by reference only to the number of qualifying years under section 2 or 4 of that Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 5A was inserted by section 1(3) of the Pensions Act 2007 (c. 22) and modified by S.I. 2016/157."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1359/schedule/paragraph/9",
    "retrieved_at": "2026-10-28T22:50:23.215736+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."
}