Social Welfare (Transitional Arrangements) (Alignment of Income Tax Year With Calendar Year) Regulations, 2002
Statutory Instruments
Source: Statutory Instruments

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paragraphs: This Order may be cited as the Social Welfare (Transitional Arrangements) (Alignment of Income Tax Year with Calendar Year) Regulations, 2002.
Definitions.
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paragraphs: In these Regulations “the Principal Act” means the Social Welfare (Consolidation) Act, 1993 .
Transitional provisions-Principal Act.
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paragraphs: (a) In the case of any person who applies for old age (contributory) pension and who attained the age of 66 years between 1st January, 2002 and 5th April, 2002, the definitions of “yearly average” and “alternative yearly average” contained at section 83 (2) of the Principal Act shall be construed as if the words “ending at the end of the last complete contribution year or second last complete contribution year whichever is the more favourable to him before the date of his attaining pensionable age;” were substituted for the words “ending at the end of the last complete contribution year before the date of his attaining pensionable age;”,
(b) in the case of any person who applies for retirement pension and who attained the age of 65 years between 1st January, 2002 and 5th April, 2002, the definition of “yearly average” and “alternative yearly average” contained at section 88 (3) of the Principal Act shall be construed as if the words “ending at the end of the last complete contribution year or second last complete contribution year, whichever is the more favourable to him, before the date of his attaining the age of 65 years;” were substituted for the words “ending at the end of the last complete contribution year before the date of his attaining the age of 65 years;” and
(c) in the case of any person who applies for widow's (contributory) pension or widower's (contributory) pension and who attained the age of 66 years between 1st January, 2002 and 5th April, 2002 or whose deceased spouse had either attained the age of 66 years between 1st January, 2002 and 5th April, 2002 or if he or she had not attained the age of 66 years, died between 1st January, 2002 and 5th April, 2002, section 102 (1) (b) of the Principal Act shall be construed as if the words “the last complete contribution year or the second last complete contribution year whichever is the more favourable to him before the relevant time” were substituted for the words “the last complete contribution year before the relevant time” in each place where those words occur.
GIVEN under the Official Seal of the Minister for Social and Family Affairs, this 17th day of October, 2002.
MARY COUGHLAN
Minister for Social and Family Affairs.
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal interpretation.)
Regulations currently provide for the preservation of entitlement to social insurance-based benefits, consequent on the alignment of the income tax and calendar years with effect from 1 January, 2002.
These Regulations provide for a change in the calculation of the yearly average test used for the purpose of determining entitlement to Retirement Pension, Old Age (Contributory Pension & Widows (ers) Pensions for people who attained the age of 66 years between 1st January 2002 and 5th April 2002.
In such cases the yearly average test may be satisfied on the basis of contributions paid or credited up to the end of the second last complete contribution year before attaining pensionable age if this is more favourable.