6.—(1) Regulation 5(1)(a) does not apply to any week which falls within a tax year in respect of which the person awarded child benefit satisfies the following condition.
(2) The condition is that the person’s earnings factor for the purposes of section 45(1) (additional pension in a Category A retirement pension) does not exceed the qualifying earnings factor for that year.
(3) In calculating a person’s earnings factor for the purposes of paragraph (2), no account is to be taken of any earnings factor derived from contributions credited by virtue of that person being a relevant carer due to an award of child benefit.
Section 45 was amended by sections 30(1) and (2) and 33(8) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2002 (c. 4 (N.I.)) and section 9(2) and (3) of the Pensions Act (Northern Ireland) 2008