[23A Contributions credits for relevant parents and carers]

[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 [or 48AA] 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)     . . ..

(2)     The contributor concerned in the case of a benefit to which this section applies

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