Regulation 11 Retirement provision in assessed income periodI1
Northern Ireland
Where an element of a person’s retirement provision ceases to be payable by one source but –
responsibility for that element is assumed by another source, income from both those sources shall be treated as income from the same source, or
in consequence of that element ceasing, income of a different description becomes payable from a different source, that income shall be treated as income of the same description from the same source as the element which ceased to be payable.
For the purposes of section 7(6) of the Act, a foreign state retirement pension is to be treated as a benefit under the Contributions and Benefits Act.
Annotations
Textual amendments
- F1
Reg. 11 renumbered as reg. 11(1) (13.4.2010) by The Social Security (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 2010 (S.R. 2010/69), regs. 1(4)(c), 6(4)
- F2
Reg. 11(2) added (13.4.2010) by The Social Security (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 2010 (S.R. 2010/69), regs. 1(4)(c), 6(4)