74 After that section insert—N.I.
“3ZA Power to limit savings credit for certain mixed-age couples
(1) Regulations may provide that, in prescribed cases, a person who is a member of a mixed-age couple is not entitled to a savings credit.
(2) For example, the regulations could provide that a member of a mixed-age couple is not entitled to a savings credit unless—
(a)the person has been awarded a savings credit with effect from a day before 6 April 2016 and was entitled to a savings credit immediately before that date, and
(b)the person remained entitled to state pension credit at all times since the beginning of 6 April 2016.
(3) In this section “mixed-age couple” means a couple (whenever formed) one member of which had attained pensionable age before 6 April 2016 and the other had not.”.
Commencement Information
I1Sch. 12 para. 74 in operation at 14.9.2015 by S.R. 2015/329, art. 2(2)(c)