Part 2 Northern Ireland

Part 2 Northern Ireland

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c 7)

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The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.

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(1)     Section 1 (outline of contributory system) is amended as follows.

(2)     In subsection (2)—

(a)     omit “sixâ€;

(b)     in paragraph (d), after “making up entitlement;†insert—

“(da)     Class 3A, payable by eligible people voluntarily under section 14A with a view to obtaining units of additional pension;â€.

(3)     In subsection (4)(a), for “and 3†substitute “, 3 and 3Aâ€.

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After section 14 insert—

“Class 3A contributions
14A Class 3A contributions in return for units of additional pension

(1)     An eligible person is entitled to pay a Class 3A contribution in return for a unit of additional pension.

(2)     A person is eligible to pay a Class 3A contribution if the person—

(a)     is entitled to a Category A, Category B or Category

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