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Change 1
As published
44 Reduced benefits where minimum payments or minimum contributions paid.
(1) Subject to subsection (3), this subsection applies where for any period—
(a) minimum payments have been made in respect of an earner to an occupational pension scheme which is a money purchase contracted-out scheme in relation to the earner’s employment, or
(b) minimum contributions have been paid in respect of an earner under section 39.
(2) Where subsection (1) applies then, for the purposes of section 42—
(a) the earner shall be treated, as from the date on which he reaches pensionable age, as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period in that employment;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) in prescribed circumstances . . . any widow, widower or surviving civil partner of the earner shall be treated as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period;
and where subsection (1)(b) applies, paragraphs (a) to (c) of this subsection apply also for the purposes of section47(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and paragraph 3(2) of Schedule 7 to that Act, but with the omission from paragraph (a) of the words “in that employment”.
(3) Where the earner is a married woman or widow, subsection (1) shall not have effect by virtue of paragraph (a) of that subsection in relation to any period during which there is operative an election that her liability in respect of primary Class 1 contributions shall be a liability to contribute at a reduced rate.
(4) The power to prescribe a rate conferred by subsection (2)(a) includes power to prescribe a nil rate.
Your change, as a redline
44 Reduced benefits where minimum payments or minimum contributions paid.
(1) Subject to subsection (3), this subsection applies where for any period—
(a) minimum payments have been made in respect of an earner to an occupational pension scheme which is a money purchase contracted-out scheme in relation to the earner’s employment, or
(b) minimum contributions have been paid in respect of an earner under section 39.
(2) Where subsection (1) applies then, for the purposes of section 42—
(a) the earner shall be treated, as from the date on which he reaches pensionable age, as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period in that employment;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) in prescribed circumstances . . . any widow, widower or surviving civil partner of the earner shall be treated as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period;
and where subsection (1)(b) applies, paragraphs (a) to (c) of this subsection apply also for the purposes of section47(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and paragraph 3(2) of Schedule 7 to that Act, but with the omission from paragraph (a) of the words “in that employment”.
(3) Where the earner is a married woman or widow, subsection (1) shall not have effect by virtue of paragraph (a) of that subsection in relation to any period during which there is operative an election that her liability in respect of primary Class 1 contributions shall be a liability to contribute at a reduced rate.
(4) The power to prescribe a rate conferred by subsection (2)(a) includes power to prescribe a nil rate.
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