Statutory Rules of Northern Ireland

(i) employment qualifying him for a pension provided by a salary related contracted-out scheme or a money purchase contracted-out scheme, or both, and

(ii) employment qualifying him for a pension provided by an appropriate personal pension scheme, or

(b) partly in respect of - 

(i) non-contracted-out employment;

(ii) employment qualifying him for a pension provided by a salary related contracted-out scheme or a money purchase contracted-out scheme, or both, and

(iii) employment qualifying him for a pension provided by an appropriate personal pension scheme.

(i) find the earnings factor derived from the aggregate of the amounts of weekly earnings paid in that year in respect of the employment referred to in paragraph (1)(a)(i) or, as the case may be, (b)(ii);

(ii) deduct from that earnings factor an amount equal to the weekly lower earnings limit for the year multiplied by the number of tax weeks in which earnings were paid in respect of that employment;

(iii) multiply the amount found under head (ii) in accordance with the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year;

(iv) multiply the amount found under head (iii) by the percentage specified in paragraph 6(3) of Schedule 4A to the Contributions and Benefits Act which is applicable in the case of the earner;

(b) amount E is to be calculated as follows - 

(i) find the earnings factor derived from the aggregate of the amounts of weekly earnings paid in that year in respect of the employment referred to in paragraph (1)(a)(ii) or, as the case may be, (b)(iii);

(ii) add to that earnings factor an amount equal to the weekly lower earnings limit for the year multiplied by the number of tax weeks in which earnings were paid in respect of weeks of that employment;

(iii) deduct from the amount found under head (ii) an amount equal to the qualifying earnings factor for that year;

(iv) calculate the part of the amount found under head (iii) falling into each of the bands specified in the appropriate table;

(v) multiply the amount of each such part in accordance with the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year;

(vi) multiply each amount found under head (v) by such percentage specified in the appropriate table in relation to the appropriate band as is applicable in the case of the earner;

(vii) add together the amounts calculated under head (vi).

(a) child benefit first becomes payable to a person in respect of a child on the first Monday in a year, and

(b) child benefit would, but for the provisions of section 143(2) of the Act, have been payable to that person in respect of that child for the part of that year falling before that Monday,

that person shall be treated as if he were entitled to child benefit and, accordingly, as if child benefit were payable to him for that part of that year.";

" (b) in the case of a person who satisfies the conditions in paragraph (3) of this regulation in respect of any year preceding 2002-03, if he does not furnish such information as the Department may from time to time require which is relevant to the question of whether, in that year, he was precluded from regular employment by responsibilities at home within the meaning of these Regulations, or

(c) in the case of a person who satisfies the conditions in paragraph (3) of this regulation in respect of the year 2002-03 or any subsequent year, if he does not, within the period of 3 years immediately following the end of that year, furnish such information as the Department may from time to time require which is relevant to the question of whether, in that year, he was precluded from regular employment by responsibilities at home within the meaning of these Regulations.".