Source: http://www.legislation.gov.uk/nia/2008/13/schedule/3/crossheading/the-social-security-contributions-and-benefits-northern-ireland-act-1992-c-7
Timestamp: 2018-07-20 10:59:40
Document Index: 659277102

Matched Legal Cases: ['art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

Pensions (No. 2) Act (Northern Ireland) 2008, Cross Heading: The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) is up to date with all changes known to be in force on or before 20 July 2018. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
1 The Contributions and Benefits Act is amended as follows.N.I.
I1Sch. 3 para. 1 in operation at 3.1.2012 for specified purposes by S.R. 2011/441, art. 2(c)(i)
2 In section 21(5A)(c) (contribution conditions) after “5(2)(b) and (4)(a)” insert “ , 5A(3)(a) ”.N.I.
I2Sch. 3 para. 2 in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(ii)
3 In section 39(1) (rate of widowed mother's allowance and widow's pension) for “46(2)” substitute “ 46 ”.N.I.
I3Sch. 3 para. 3 in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(ii)
4—(1) Section 39C (rate of widowed parent's allowance and bereavement allowance) is amended as follows.N.I.
(a)for “45” substitute “ 45AA ”;
(c)for “46(2) and (4)” substitute “ 46 ”.
F1Sch. 3 para. 4(2)(b) repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 81(c); S.R. 2015/307, art. 2(1)(k)
F2Sch. 3 para. 4(3)(b) repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 81(c); S.R. 2015/307, art. 2(1)(k)
I4Sch. 3 para. 4(1) in operation at 3.1.2012 for specified purposes by S.R. 2011/441, art. 2(c)(iii)
I5Sch. 3 para. 4(2)(a)(c) (3)(a) in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(iv)
I6Sch. 3 para. 4(2)(b) (3)(b) in operation at 3.1.2012 for specified purposes by S.R. 2011/441, art. 2(c)(iv)
5—(1) After section 45 (additional pension in Category A retirement pension) insert—N.I.
“45AA Effect of working families' tax credit and disabled person's tax credit on earnings factor
(1) For the purposes of calculating additional pension under sections 44 and 45 where, in the case of any relevant year, working families' tax credit is paid in respect of any employed earner, or disabled person's tax credit is paid to any employed earner, section 44(6)(a)(i) shall have effect as if—
(a)where that person had earnings of not less than the qualifying earnings factor for that year, being earnings upon which primary Class 1 contributions were paid or treated as paid (“qualifying earnings”) in respect of that year, the amount of those qualifying earnings were increased by the aggregate amount (“AG”) of working families' tax credit, or, as the case may be, disabled person's tax credit paid in respect of that year, and
(3) A person's qualifying earnings in respect of any year cannot be treated by virtue of subsection (1) as exceeding the upper earnings limit for that year multiplied by 53.
(4) Where the pensioner is a woman, the relevant provisions have effect in the case of additional pension falling to be calculated under sections 44 and 45 of the Contributions and Benefits Act by virtue of section 39 of that Act (widowed mother's allowance and widow's pension), including Category B retirement pension payable under section 48B(4), if her husband—
(b)the pensioner's spouse has not attained pensionable age on or before that date.
I7Sch. 3 para. 5 in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(v)
6—(1) Section 46 (modifications of section 45 for calculating the additional pension in certain benefits) is amended as follows.N.I.
(2) In subsection (2) for “, 48B(2) or 48BB(5)” substitute “ or 48B(2) ”.
F3Sch. 3 para. 6(3) never in operation, repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 81(c); S.R. 2015/307, art. 2(1)(k)
I8Sch. 3 para. 6(1) in operation at 3.1.2012 for specified purposes by S.R. 2011/441, art. 2(c)(vi)
I9Sch. 3 para. 6(2) in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(vii)
F4Sch. 3 para. 7(a) never in operation, repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 81(c); S.R. 2015/307, art. 2(1)(k)
I10Sch. 3 para. 7(b) in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(viii)
F5Sch. 3 para. 8(a) never in operation, repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 81(c); S.R. 2015/307, art. 2(1)(k)
I11Sch. 3 para. 8(b) in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(ix)
9—(1) Section 48BB (Category B retirement pension: entitlement by reference to benefits under section 39A or 39B) is amended as follows.N.I.
(b)after “45AA” (inserted by paragraph (a)) insert “ and 45B ”;
(d)for “46(3)” substitute “ 46 ”.
(b)after “45AA” (inserted by paragraph (a)) insert “ and 45B ”.
F6Sch. 3 para. 9(2)(c) never in operation, repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 81(c); S.R. 2015/307, art. 2(1)(k)
I12Sch. 3 para. 9(1) in operation at 3.1.2012 for specified purposes by S.R. 2011/441, art. 2(c)(x)
I13Sch. 3 para. 9(2)(a)(b)(d) (3) in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(xi)
F710 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.
F7Sch. 3 para. 10 never in operation, repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 81(c); S.R. 2015/307, art. 2(1)(k)
11 In section 51(2) and (3) (Category B retirement pension for widowers) for “45” substitute “ 45AA ”.N.I.
I14Sch. 3 para. 11 in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(xii)
12—(1) Schedule 4B (additional pension: accrual rates for purposes of section 45(2)(d)) is amended as follows.N.I.
(b)there is a surplus in the pensioner's earnings factor for the year.”.
(a)in paragraph (a), for the words from “there is” to “which” substitute “ the pensioner's earnings factor for the year ”;
(b)in paragraph (b), for “there is such a surplus which” substitute “ that earnings factor ”.
(4) In paragraph 5(a) for “surplus” substitute “ earnings factor ”.
(b)there would be a surplus in the pensioner's earnings factor for the year if section 44A of the Pensions Act did not apply in relation to any tax week falling in the year.”.
(6) In paragraph 8(1) (calculation of amount A: assumed surplus not exceeding LET), for the words from “there” to “which” substitute “ the pensioner's assumed earnings factor for the year ”; and, accordingly, in the heading before paragraph 8 for “surplus” substitute “ earnings factor ”.
(a)in sub-paragraph (1), for the words from “there” to “which” substitute “ the pensioner's assumed earnings factor for the year ”;
(b)in sub-paragraph (2)(a), for “assumed surplus” substitute “ assumed earnings factor ”,
and, accordingly, in the heading before paragraph 9 for “surplus” substitute “ earnings factor ”.
(8) In paragraph 10(1)(a) (amount B), for “assumed surplus” substitute “ pensioner's assumed earnings factor ”.
““the pensioner's assumed earnings factor”, in relation to a year, means the earnings factor that the pensioner would have for the year if section 44A(1) of the Pensions Act did not apply in relation to any tax week falling in the year;”.
I15Sch. 3 para. 12 in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(xii)
F813 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.
F8Sch. 3 paras. 13-22 never in operation, repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 81(c); S.R. 2015/307, art. 2(1)(k)