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Starting credits for the purposes of a retirement pension, a widowed mother's allowance[F1, a widowed parent’s allowanceF2...] and a widow's pension

4.—(1) [F3Subject to paragraph (1A),] for the purposes of entitlement to a Category A or a Category B retirement pension, a widowed mother's allowance[F4, a widowed parent’s allowanceF5...] or a widow's pension [F6by virtue of a person`s earnings or contributions], he shall be credited with such number of Class 3 contributions as may be required to bring his relevant earnings factor in respect of the tax year in which he attained the age of 16 and for each of the 2 following tax years to the level required to make those years reckonable years; so however that, subject to paragraph (2), no contribution shall be credited under this regulation in respect of any tax year commencing before 6th April 1975.

[F7(1A) For the purposes of entitlement to a Category A or a Category B retirement pension, no contribution shall be credited under this regulation—

(a)in respect of any tax year commencing on or after 6th April 2010;

(b)in respect of any other tax year, where an application under regulation 9 (application for allocation of national insurance number) of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 is made on or after 6th April 2010.]

(2) Where a person was in Great Britain on 6th April 1975 and had attained the age of 16 but was not an insured person under the National Insurance Act 1965, he shall be credited with contributions under paragraph (1) in respect of the tax year commencing on 6th April 1974.

Textual Amendments

F2Words in reg. 4(1) heading omitted (coming into force in accordance with art. 1-3 of the amending S.I.) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 4(4)

F5Words in reg. 4(1) omitted (coming into force in accordance with art. 1-3 of the amending S.I.) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 4(4)