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Pensions Act (Northern Ireland) 2008

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PART 6 N.I.DEEMED EARNINGS FACTORS FOR PURPOSES OF ADDITIONAL PENSION

30  In section 22 of the Contributions and Benefits Act (earnings factors) at the end of subsection (2A) (derivation of earnings factors for purposes of calculating additional pension) insert— “ This subsection does not affect the operation of sections 44A and 44B below (deemed earnings factors). ”.N.I.

31—(1) Section 44A of the Contributions and Benefits Act (deemed earnings factors) is amended as follows.N.I.

(2) Before subsection (1) insert—

(A1) Subsections (1) to (4) below apply to the first appointed year or any subsequent tax year before 2010–11..

(3) In subsection (1) (amount of deemed earnings factor for purposes of section 44(6)(za)) after “a relevant year” insert “ to which this subsection applies ”.

(4) After subsection (4) insert—

(4A) The following do not apply to a pensioner attaining pensionable age on or after 6th April 2010—

(a)the requirement referred to in subsection (2)(d) above, and

(b)subsections (3) and (4) above..

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