[44B Deemed earnings factors: 2010–11 onwards]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[44B  Deemed earnings factors: 2010–11 onwards]

[(1)     This section applies to 2010–11 and subsequent tax years.

(2)     For the purposes of section 44(6)(za) above, if any of Conditions A to C in subsections (3) to (5) below is satisfied for a relevant year to which this section applies, a pensioner is deemed to have an earnings factor for that year which—

(a)     is derived from so much of his earnings as did not exceed [the upper accrual point] and on which primary Class 1 contributions were paid; and

(b)

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