Tax Credits Act 2002 Schedule 3 paragraph 43

Category B retirement pension entitlement references (Northern Ireland)

Paragraph 43 makes a minor technical amendment to section 48BB of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, updating cross-references within the rules on entitlement to a Category B retirement pension.

• Amends section 48BB(5) and (6) of the Northern Ireland social security legislation
• These subsections deal with entitlement to a Category B retirement pension based on certain qualifying benefits
• Replaces the reference to "section 45A" with a reference to "section 45" in both subsections
• This is a consequential amendment ensuring consistency following changes made elsewhere by the Tax Credits Act 2002