Paragraph 6 Provisions applying to the United Kingdom and the Isle of ManI1

England, Wales and Scotland

Subject to Articles 7 and 8, in the case of a person to whom Article 3 or 4 applies, for the purposes of claims for and determining entitlement to a retirement pension where a person’s, or where applicable their spouse or civil partner’s, contributions were last recorded on the National Insurance system of—

(a)

the Isle of Man in respect of a tax year, that person’s contributions in respect of that tax year are to be treated as paid or credited under the Isle of Man Contributions and Benefits Act;

(b)

the United Kingdom in respect of a tax year, that person’s contributions in respect of that tax year are to be treated as paid or credited under Part 1 (contributions) of the Social Security Contributions and Benefits Act 1992 or Part 1 (contributions) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

Annotations

Commencement

I1: Sch. para. 6 in force at 6.4.2016, see art. 1

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