[44C Earnings factor credits]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[44C  Earnings factor credits]

[(1)     This section applies, for the purposes of Conditions B and C in section 44B(4) and (5) above, to 2010–11 and subsequent tax years.

(2)     In respect of each week—

(a)     which falls in a relevant year to which this section applies, and

(b)     in respect of which a pensioner is eligible for earnings factor enhancement,

the pensioner is entitled to an earnings factor credit equal to 1/52 of the QEF for that year.

This is subject to subsection (5) below.

(3)     A pensioner is eligible for earnings factor enhancement in respect of a week if one or more of the following

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