# The Social Security (Reciprocal Agreement) (Isle of Man) (Amendment) Order 2018, Paragraph 9


After Article 5 insert—
“5A. Subject to Articles 7 and 8, in the case of a person to whom Article 2 applies—
(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
(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.”.

---
Source: https://www.legislation.gov.uk/uksi/2018/1359/schedule/paragraph/9 (the official version)
Page: https://openlegislation.uk/social-security-reciprocal-agreement-isle-of-man-amendment-order-2018/schedule/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.