3 Contributions credits for relevant parents and carers
Pensions Act 2007 (2007 c 22) | Legislation

Credits for basic state pension

3  Contributions credits for relevant parents and carers

(1)     After section 23 of the SSCBA insert—

“23A Contributions credits for relevant parents and carers

(1)     This section applies to the following benefits–

(a)     a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010;

(b)     a Category B retirement pension payable by virtue of section 48A below in a case where the contributor concerned attains pensionable age on or after that date;

(c)     a Category B retirement pension payable by virtue of section 48B below in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date;

(d)     a widowed parent's allowance payable in a case where the contributor concerned dies on or after that date;

(e)     a bereavement allowance

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