Commentary on Sections Flat-rate contributions paid or credited before 6th April 1975
1190.Any flat-rate contributions paid by or credited before 6th April 1975 are converted into a number of qualifying years by dividing the total number by 50 and rounding up what is left over to the next whole number. However, the number of qualifying years calculated in this way cannot be more than the number of years in a working life up to April 1975.