3.4.b accompanied that member of Her Majesty’s Forces on an assignment outside the United Kingdom or treated as such by the Secretary of State10 or 1 WR Act (NI) 07, Sch 1, para 1(4)(b); ESA Regs (NI), reg 8; 2 reg 8(1)(a); 3 reg 8(1)(b)(i); 4 reg 8(1)(b)(ii); 5 reg 8(2)(a); 6 reg 2(1), Tax Credit Act 2002, Part 1; 7 ESA Regs (NI), reg 8(2)(b); 8 SS (Credits) Regs (NI) 1975, reg 9D; 9 ESA Regs(NI), reg 8(2)(c); 10 reg 8(2)(ca); SS (Credits) Regs (NI), reg 9E; The second contribution condition 41033 The second contribution condition is satisfied1 if 1. in the last 2 complete relevant income tax years before the beginning of the relevant benefit year the claimant has 1.1 paid or been credited with Class 1 or Class 2 National Insurance contributions or been credited with earnings and 2. the earnings factor in each of those years is not less than 50 times the lower earnings limit for those last 2 complete relevant income tax years. 1 WR Act (NI) 07, Sch 1, para 2(1) 41034 For the purposes of DMG 41033 2. the earnings factor is the aggregate of the claimant’s earnings factors derived1 from 1. the amount of earnings which did not exceed the upper earnings limit for the last 2 complete relevant income tax years in DMG 41033 1. on which Class 1 National Insurance contributions have been paid or treated as paid and 2. Class 2 National Insurance contributions. Note : See DMG 41037 for guidance on when earnings exceed the upper earnings limit. 1 WR Act (NI) 07, Sch 1, para 2(2) 41035 The first and second contribution condition 41036 Where 1. Class 1 contributions have been paid or treated as paid in any tax year from 1987/88 and 2. the amount paid, plus any Class 2 or Class 3 National Insurance contributions paid or credited, is not enough to make the year a qualifying year by 2.1 £25.00 or less for the first contribution condition or
3.4.b accompanied that member of Her Majesty’s Forces on an assignment outside the United Kingdom or treated as such by the Secretary of State10 or 1 WR Act (NI) 07, Sch 1, para 1(4)(b); ESA Regs (NI), reg 8; 2 reg 8(1)(a); 3 reg 8(1)(b)(i); 4 reg 8(1)(b)(ii); 5 reg 8(2)(a); 6 reg 2(1), Tax Credit Act 2002, Part 1; 7 ESA Regs (NI), reg 8(2)(b); 8 SS (Credits) Regs (NI) 1975, reg 9D; 9 ESA Regs(NI), reg 8(2)(c); 10 reg 8(2)(ca); SS (Credits) Regs (NI), reg 9E; The second contribution condition 41033 The second contribution condition is satisfied1 if 1. in the last 2 complete relevant income tax years before the beginning of the relevant benefit year the claimant has 1.1 paid or been credited with Class 1 or Class 2 National Insurance contributions or been credited with earnings and 2. the earnings factor in each of those years is not less than 50 times the lower earnings limit for those last 2 complete relevant income tax years. 1 WR Act (NI) 07, Sch 1, para 2(1) 41034 For the purposes of DMG 41033 2. the earnings factor is the aggregate of the claimant’s earnings factors derived1 from 1. the amount of earnings which did not exceed the upper earnings limit for the last 2 complete relevant income tax years in DMG 41033 1. on which Class 1 National Insurance contributions have been paid or treated as paid and 2. Class 2 National Insurance contributions. Note : See DMG 41037 for guidance on when earnings exceed the upper earnings limit. 1 WR Act (NI) 07, Sch 1, para 2(2) 41035 The first and second contribution condition 41036 Where 1. Class 1 contributions have been paid or treated as paid in any tax year from 1987/88 and 2. the amount paid, plus any Class 2 or Class 3 National Insurance contributions paid or credited, is not enough to make the year a qualifying year by 2.1 £25.00 or less for the first contribution condition or
dmg-vol8-chapter-41.DOCX