{
  "url": "https://openlegislation.uk/social-security-reciprocal-agreement-isle-of-man-order-2016/schedule/paragraph-5",
  "json_url": "https://openlegislation.uk/social-security-reciprocal-agreement-isle-of-man-order-2016/schedule/paragraph-5.json",
  "legislation": "uksi/2016/157",
  "legislation_title": "The Social Security (Reciprocal Agreement) (Isle of Man) Order 2016",
  "legislation_url": "https://openlegislation.uk/social-security-reciprocal-agreement-isle-of-man-order-2016",
  "path": "schedule/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Minimum number of qualifying years and rate of pension payable",
  "text": "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 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 Act shall be taken into account in the United Kingdom; and\n(b) 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.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 5 in force at 6.4.2016, see art. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 5A was inserted by section 1(3) of the Pensions Act 2007 (c.22) and amended by S.I. 2014/3229."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/157/schedule/paragraph/5",
    "retrieved_at": "2026-10-28T23:27:30.934452+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."
}