22 Earnings factors

22  Earnings factors

(1)     A person shall, for the purposes specified in subsection (2) below, be treated as having annual earnings factors derived—

(a)     in the case of 1987-88 or any subsequent tax year, from [so much of his earnings as did not exceed the upper earnings limit and] upon which primary Class 1 contributions have been paid or treated as paid and from Class 2 and Class 3 contributions; and

(b)     in the case of any earlier tax year, from his contributions of any of Classes 1, 2 and 3;

but subject to the following provisions of this section and those of section 23 below.

(2)     The purposes referred to in subsection (1) above are those of—

(a)     establishing, by reference to the satisfaction of contribution conditions, entitlement to [a contribution-based jobseeker's allowance[, to a contributory [an] employment and support allowance] or to] any benefit specified in section 20(1) above, other than maternity allowance; . . .

(b)     calculating the additional pension in the rate of a long-term benefit[; and

(c)     establishing entitlement to a state pension under Part 1 of the Pensions Act 2014 and, where relevant, calculating the rate of a state pension under that Part][; and

(d)     establishing

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