Paragraph 7 Election in respect of additional benefitsI1
Northern Ireland
After regulation C2 insert—
“Election in respect of additional benefits
C2A(1)Any person in pensionable employment who has not attained the normal pension age may at any time elect to pay additional contributions in accordance with Schedule 2A in order to be credited with additional benefits.
(2)The employer of a person in pensionable employment may at any time elect to pay additional contributions in accordance with Schedule 2A in order for that person to be credited with additional benefits.
(3)Where, pursuant to such an election and Schedule 2A, a person is credited with increased benefits for his dependants, those benefits are to be paid in accordance with regulation E29A.”.
Annotations
Commencement
- I1
Sch. 3 para. 7 in operation at 1.4.2007, see reg. 1