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2. In regulation 9F of the Social Security (Credits) Regulations (Northern Ireland) 1975(1) (credits for persons providing care for a child under the age of 12), in paragraph (7)(b) for the words from “where” to “treated as paid” substitute “other than where those earnings factors are derived from Class 3 contributions credited by virtue of section 23A(2) and (3)(a) of the Contributions and Benefits Act(2) (crediting of contributions for a person awarded child benefit in respect of a child under 12)”.
S.R. 1975 No. 113; regulation 9F was added by regulation 2(3) of S.R. 2011 No. 107
Section 23A was inserted by section 3(1) of the Pensions Act (Northern Ireland) 2008 (c. 1 (N.I.)) and amended by Article 5 of the National Insurance Contribution Credits (Transfer of Functions) (Northern Ireland) Order 2010 (S.I. 2010/242)
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