Social Welfare Act, 2001

Further amendments consequential on the alignment of the tax and calendar years.

30.—(1) For the purposes of determining a person's liability in respect of self-employment contributions, voluntary contributions or optional contributions payable in accordance with the Principal Act for the period commencing on 6 April 2001 and ending on 31 December 2001—

(a) sections 18(1)(a), (c) and (h) (in so far as they apply to self-employed contributors) (as amended in each case by section 9 of this Act), and section 23(1) (as amended by section 11 of this Act) of the Principal Act shall have effect as if for each sum specified therein there were substituted £148, and

(b) section 18(1)(b) of the Principal Act shall have effect as if for the sum specified therein there were substituted £91.76.

(2) For the purposes of determining a person's liability in respect of voluntary contributions or optional contributions payable in accordance with the Principal Act for the period commencing on 1 January 2002 and ending on 31 December 2002—

(a) section 18(1)(h) of the Principal Act (in so far as it applies to optional contributors) shall have effect as if for each sum specified therein there were substituted €187,

(b) section 22(1)(b)(i) of the Principal Act (as amended by section 11 of this Act) shall have effect as if for the sum specified therein there were substituted €93,

(c) section 22(1)(b)(ii) of the Principal Act (as amended by section 11 of this Act) shall have effect as if for the sum specified therein there were substituted €234,

(d) section 22(1)(b)(iii) of the Principal Act (as amended by section 11 of this Act) shall have effect as if for the sum specified therein there were substituted €140, and

(e) section 24B(1)(a) of the Principal Act (as amended by section 8 of the Act of 1995) shall have effect as if for the sum specified therein there were substituted €1,012.

(3) For the purposes of determining a person's entitlement to benefit under sections 32(1) and 32(3) (both amended by section 17 of the Act of 1997), 38(a) (as amended by section 10 of the Act of 1997), 41B(1)(a) (inserted by Article 6 of the European Communities (Social Welfare) Regulations, 1995 ( S.I. No. 25 of 1995 )), 41H(1)(a) (inserted by section 11 of the Act of 1997), 43(1) (as amended by section 8 of the No. 2 Act of 1993) 82C(1) (a) (inserted by section 10 of the Act of 2000) and 115(1)(b)(i), (b)(iii) or (b)(iv) (inserted by section 19 of the Act of 1999) of the Principal Act, in respect of the benefit year commencing on 7 January 2002 and ending on 5 January 2003, the said sections shall be construed as if the words “second last complete contribution year” were substituted for the words “last complete contribution year”.

(4) For the purposes of determining a person's entitlement to benefit under section 38(b) (as amended by section 10 of the Act of 1997) or 41H(1)(b) (as amended by section 11 of the Act of 1997) of the Principal Act, in respect of the benefit year commencing on 7 January 2002 and ending on 5 January 2003, the said section shall be construed as if the words “in the second last complete contribution year or in the third last complete contribution year” were substituted for the words “in the last complete contribution year or in the second last complete contribution year”.

(5) For the purposes of determining a person's entitlement to benefit under sections 32(1), 38(a), 41B(1)(a), 41H(1)(a), 43(1) (as amended in each case by section 20 of this Act) and 82C(1)(c) (inserted by section 10 of the Act of 2000) of the Principal Act, in respect of the benefit year commencing on 7 January 2002 and ending on 5 January 2003, the said section shall be construed as if the words “in the second last and third last complete contribution years” were substituted for the words “in each of the last two complete contribution years”.

(6) For the purposes of determining a person's entitlement to bereavement grant under section 115(1)(b)(ii) (inserted by section 19 of the Act of 1999) in respect of the benefit year commencing on 7 January 2002 and ending on 5 January 2003, the said section shall be construed as if the words “the 3 or 5 complete contributions years immediately preceding the last complete contribution year” were substituted for the words “the last 3 or 5 complete contribution years”.