Regulation 27 Credits for parents and carersF1
A person is to be credited with a Class 3 contribution to which the person would have been entitled under section 23A of the Contributions and Benefits Act (contributions credits for relevant parents and carers) or regulations made under that section, for the purposes of entitlement to a Category A retirement pension had—
(a)
the amendment made by paragraph 47 of Schedule 12 to the Act not come into operation; and
(b)
the person attained pensionable age on 6th April 2016.
Annotations
Textual amendments
- F1
Pt. 8 added (6.4.2016) by The State Pension (Amendment No. 3) Regulations (Northern Ireland) 2016 (S.R. 2016/100), regs. 1, 2(2)