The Social Security (Contracting-out and Qualifying Earnings Factor) Regulations (Northern Ireland) 1997
These Regulations modify the application of section 44(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Category A retirement pension) in relation to an earner who has earnings in a tax year beginning on or after 6th April 1997, part of which are in respect of contracted-out employment and part of which are not, or an earner in respect of whom minimum contributions are paid for part of a tax year.