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- Original (As made)
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(This note is not part of the Regulations)
These Regulations modify the application of section 44(5) of the Social Security Contributions and Benefits Act 1992 (Category A retirement pension) in relation to an earner who has earnings in a tax year beginning on or after 6th April 1997, part of which are in respect of contracted-out employment and part of which are not, or an earner in respect of whom minimum contributions are paid for part of a tax year.
Regulation 2 modifies the calculation of the qualifying earnings factor in relation to such a tax year so that entitlement to additional pension is not affected.
These Regulations do not impose any costs on business.
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