Business Tax: National Insurance Contributions
In 2006 the Government published a proposal that for people reaching the state pension age on or after 6 April 2010 only 30 years of national insurance contributions should be required to earn the full basic state pension (the thresholds had previously been 44 years for men and 39 for women).
This change was enacted in the Pensions Act 2007 s 1(3) and came into force on 26 September 2007. In HMRC...
