扒哥吃瓜

The European Communities provide a pension scheme (鈥渢he Communities鈥� pension scheme鈥�) for officials and servants of Community institutions and those who work for those institutions may transfer their pension rights under national legislation to the Communities鈥� pension scheme.

Regulation 148A provides that individuals who transfer their pension rights under national legislation to the Communities鈥� pension scheme may not make voluntary Class 3 contributions for any part of the period to which the transfer relates.

Example

Alan has worked for an EC institution since 6 April 2007. From April 1980 to 5 April 2007, he worked in the UK and paid enough Class 1 NICs in each of the 1980/81 鈥� 2006/07 tax years to make each of those a qualifying year for State Pension and other benefits purposes.

In October 2007, Alan applied to transfer to the PESC the UK State Pension rights he had acquired from the Class 1 NICs he paid in those years. The Pension Service transferred to the PESC the actuarial value of those rights, which were calculated by the Government Actuary鈥檚 Department, in July 2008.

In October 2008, Alan enquired about paying Class 3 NICs for the 2002/03, 2003/04, 2004/05, 2005/06 and 2006/07 tax years. As those years are part of the period in respect of which his UK State Pension rights were transferred to the PESC, he is not entitled to pay Class 3 NICs for any of those years.