Paragraph 5 Minimum number of qualifying years and rate of pension payableF1I1
England, Wales and Scotland
Subject to Articles 7 and 8, in the case of a person to whom Article 2 applies—
for the purpose of determining only whether a person has at least the minimum number of qualifying years for a state pension to be payable under section 2 or 4 of the Pensions Acts, any tax year for which a person’s earnings factor is sufficient to satisfy paragraph 5A(2)(b) of Schedule 3 to the Isle of Man Contributions and Benefits Actf1 shall be taken into account in the United Kingdom; and
the rate at which state pension is payable to a person under section 2 or 4 of the Pensions Acts is to be determined by reference only to the number of qualifying years under section 2 or 4 of those Acts.
Annotations
Textual amendments
- F1
Sch. art. 5 heading substituted (6.4.2019) by The Social Security (Reciprocal Agreement) (Isle of Man) (Amendment) Order 2018 (S.I. 2018/1359), art. 1, Sch. para. 8
Commencement
- I1
Sch. para. 5 in force at 6.4.2016, see art. 1
Footnotes
- f1
-
Paragraph 5A was inserted by section 1(3) of the Pensions Act 2007 (c.22) and amended by S.I. 2014/3229.
Notes on Schedule
Textual amendments
- F1
Word in Sch. heading substituted (6.4.2019) by The Social Security (Reciprocal Agreement) (Isle of Man) (Amendment) Order 2018 (S.I. 2018/1359), art. 1, Sch. para. 2