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The Social Security (Reciprocal Agreement) (Isle of Man) Order (Northern Ireland) 2016

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5.  Subject to Articles 7 and 8, in the case of a person to whom Article 2 applies—

(a)for the purpose of determining only whether a person has at least the minimum number of qualifying years for a state pension to be payable under section 2 or 4 of the Pensions Acts, any tax year for which a person’s earnings factor is sufficient to satisfy paragraph 5A(2)(b) of Schedule 3 to the Isle of Man Contributions and Benefits Act(1) shall be taken into account in the United Kingdom; and

(b)the rate at which state pension is payable to a person under section 2 or 4 of the Pensions Acts is to be determined by reference only to the number of qualifying years under section 2 or 4 of those Acts.

(1)

Paragraph 5A was inserted by section 1(3) of the Pensions Act 2007 (c.22) and amended by S.I. 2014/3229.

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