The Social Security (Contributions Credits for Parents and Carers) Regulations (Northern Ireland) 2010
Section 23A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the 1992 Act”) was inserted by section 3 of the Pensions Act (Northern Ireland) 2008. It provides that a contributor to whom the section applies shall be credited with a Class 3 national insurance contribution for each week falling after 6th April 2010 in respect of which the contributor was a relevant carer.