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What are Section 9(2B) rights?

Section 9(2B) rights were the successor to the Guaranteed Minimum Pensions (GMP), as these no longer accrued after 5th April 1997. They are a way (as with GMP) of providing benefits in place of the State Second Pension (previously SERPS) for those who chose to contract out a section of their national insurance contributions. Contracting out on the salary related basis was abolished on the 6th April 2016 although accrued section 9(2B) rights remain subject to certain protections.  

More info - https://www.legislation.gov.uk/uksi/2016/200/article/4/made?view=plain