Paragraph Article 10

Subject to the provisions of paragraphs (4) and (5) of this Article, for the purpose of calculating entitlement to an old age pension under the legislation of the United Kingdom in accordance with Article 15 of this Convention, or of calculating entitlement to a United Kingdom widow's benefit under Article 17, or of calculating entitlement under the legislation of the United Kingdom to any benefit specified in Articles 11 to 13 of this Convention, insurance periods completed under the legislation of Sweden before 6 April 1975 shall be treated as if they had been insurance periods completed under the legislation of the United Kingdom.

Subject to the provisions of paragraph (4) of this Article, for the purpose of calculating entitlement to an old age pension under the legislation of the United Kingdom in accordance with Article 15 of this Convention, or of calculating entitlement to a United Kingdom widow's benefit under Article 17, or of calculating entitlement under the legislation of the United Kingdom to any benefit specified in Articles 11 to 13 of this Convention, insurance periods completed as a self-employed person under the legislation of Sweden after 5 April 1975 shall be treated as if they had been insurance periods completed as a self-employed person under the legislation of the United Kingdom.

Subject to the provisions of paragraph (7) of this Article, for the purpose of calculating an earnings-factor for entitlement to any benefit referred to in Articles 11 to 17 of this Convention and provided under the legislation specified in Article 2(1)(a)(i) and (ii) of this Convention, a person shall be treated for each week beginning in a relevant tax year commencing on or after 6 April 1975, the whole of which week is an insurance period completed as an employed person under the legislation of Sweden, as having paid a contribution as an employed earner on earnings equivalent to two-thirds of that year's weekly upper earnings limit.

For the purpose of calculating the appropriate contribution factor to establish entitlement to any benefit referred to in Articles 11, 12 and 14 to 17 of this Convention and provided under the legislation specified in Article 2(1)(a)(iii) of this Convention, a person shall be treated:

For the purpose of calculating entitlement to benefit in accordance with Articles 11 to 17 and Article 24 of this Convention under the legislation specified in Article 2(1)(a)(iv) of this Convention, insurance periods completed under the legislation of Sweden shall be treated as if they had been insurance periods completed under the legislation of Guernsey.

Subject to the provisions of paragraphs (8) and (9) of this Article, for the purpose of converting insurance periods completed under the legislation of the United Kingdom before 6 April 1975, each contribution period or equivalent period completed under the legislation of that State shall be treated as if it had been an insurance period completed under the legislation of Sweden.

For the purpose of converting to an insurance period any earnings factor achieved in any tax year commencing on or after 6 April 1975 under the legislation specified in Article 2(1)(a)(i) and (ii) of this Convention, the competent authority of the territory of the United Kingdom shall divide the earnings factor by that year's lower earnings limit. The result shall be expressed as a whole number, any remaining fraction being ignored. The figure so calculated, subject to a maximum of the number of weeks during which the person was subject to that legislation in that year, shall be treated as representing the number of weeks in the insurance period completed under that legislation.

For the purpose of converting to an insurance period any contribution factor achieved under the legislation specified in Article 2(1)(a)(iii) of this Convention, the competent authority of the territory of the United Kingdom shall:

The result shall be expressed as a whole number, any remaining fraction being ignored. The figure so calculated, subject to a maximum of the number of weeks during which the person was subject to that legislation in a quarter or in a year, as the case may be, shall be treated as representing the number of weeks in the insurance period completed under that legislation.

For the purpose of converting insurance periods completed after 5 April 1975 under the legislation specified in Article 2(1)(a)(iv) of this Convention, each insurance period completed under that legislation shall be treated as if it had been an insurance period completed under the legislation of Sweden.

Where it is not possible to determine accurately the periods of time in which certain insurance periods were completed under the legislation of one State, such periods shall be treated as if they did not overlap with insurance periods completed under the legislation of the other State, but they shall be taken into account to the best advantage of the beneficiary.

For the purposes of determining entitlement to additional component payable under the legislation of the territory of the United Kingdom, no account shall be taken of any insurance period completed under the legislation of Sweden.