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Pensions Act 2014

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This is the original version (as it was originally enacted).

Social Security Contributions and Benefits Act 1992 (c. 4)

This section has no associated Explanatory Notes

6(1)Section 22 (earnings factors) is amended as follows.

(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 2014 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 purpose 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 2014 (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.

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