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The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1996

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Amendment of regulation 5A of the principal Regulations

3.  In regulation 5A(2) of the principal Regulations(1) (earnings period for earnings to be aggregated where the earnings periods for those earnings otherwise would be of different lengths) for sub-paragraph (b) there shall be substituted the following sub-paragraphs—

(b)where the earnings are derived from employments which include any contracted-out employment and any non-contracted-out employment and the employed earner is not a person in respect of whom minimum contributions are paid by the Department in accordance with section 39 of the Pension Schemes (Northern Ireland) Act 1993(2), and

(i)any of the contracted-out employments is COMPS employment, the earnings period in respect of the earnings derived from that COMPS employment or, if there is more than one such employment, the shorter, or as the case may be the shortest, of the earnings periods derived from such employments;

(ii)the contracted-out employment is COSRS employment only, the earnings period in respect of the earnings derived from that COSRS employment or, if there is more than one such employment, the shorter, or as the case may be the shortest, of the earnings periods derived from such employments; or

(bb)where the earnings are derived from employments which are contracted-out employments only, and—

(i)any of the employments is COMPS employment, the earnings period in respect of the earnings derived from that COMPS employment or, if there is more than one such employment, the shorter, or as the case may be the shortest, of the earnings periods derived from such employments;

(ii)all of those employments are COSRS employment, the shorter, or as the case may be the shortest, of the earnings periods derived from such employments; and.

(1)

Regulation 5A was inserted by S.R. 1980 No. 463 and amended by S.R. 1996 No. 89

(2)

Section 39 is amended by paragraph 34 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

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