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Amendment of section 238B of Principal Act (entitlement to back to work family dividend)
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50. Section 238B(1) of the Principal Act is amended—
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(a) by the deletion of “who has not attained pensionable age”,
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(b) in paragraph (b), by the substitution of “subparagraph (i),” for “subparagraph (i), and”,
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(c) in paragraph (c), by the substitution of “immediately before that date, and” for “immediately before that date.”, and
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(d) by the insertion of the following paragraph after paragraph (c):
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“(d) he or she—
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(i) is under pensionable age, or
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(ii) is a person born on or after 1 January 1958 who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory).”.
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