# The Social Security (Reciprocal Agreement) (Isle of Man) Order 2016, Paragraph 6: Provisions applying to the United Kingdom and the Isle of Man

Extent: E+W+S

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.

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Source: https://www.legislation.gov.uk/uksi/2016/157/schedule/paragraph/6 (the official version)
Page: https://openlegislation.uk/social-security-reciprocal-agreement-isle-of-man-order-2016/schedule/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.