6—(1) Section 22 (earnings factors) is amended as follows.N.I.
(2) In subsection (2)—
(a)in paragraph (a), omit the final “and”;
(b)after paragraph (b) insert
“; and
(c)establishing entitlement to a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 and, where relevant, calculating the rate of a state pension under that Part.”.
(3) After subsection (5) insert—
“(5ZA) Regulations may provide for crediting—
(a)for 1987-88 or any subsequent tax year, earnings or Class 2 or Class 3 contributions, or
(b)for any earlier tax year, contributions of any class,
for the purposes of bringing an earnings factor for that tax year to a figure which will make that year a “qualifying year”, “pre-commencement qualifying year” or “post-commencement qualifying year” of a person for the purposes of Part 1 of the Pensions Act (Northern Ireland) 2015 (see sections 2(4) and 4(4) of that Act).
(5ZB) Regulations under subsection (5ZA) must provide for crediting a person with such contributions as may be specified in respect of periods on or after 6 April 1975 during which the person was—
(a)a spouse or civil partner of a member of Her Majesty's forces,
(b)accompanying the member on an assignment outside the United Kingdom, and
(c)not of a description specified in the regulations.”.
Commencement Information
I1Sch. 12 para. 6(1) in operation at 25.2.2016 for specified purposes by S.R. 2016/68, art. 2(e)
I2Sch. 12 para. 6(3) in operation at 25.2.2016 for specified purposes by S.R. 2016/68, art. 2(f)
I3Sch. 12 para. 6 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)