Up-rating under section 132 of pensions increased under section 52(3) of Contributions and Benefits Act.136

1

This section applies in any case where a person is entitled to a Category A retirement pension with an increase, under section 52(3) of the Contributions and Benefits Act, in the additional pension on account of the contributions of a spouse who has died.

2

Where in the case of any up-rating order under section 132 above—

a

the spouse's final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but

b

the person's final relevant year was an earlier tax year,

then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the spouse's contributions.

3

Where in the case of any up-rating order under section 132 above—

a

the person's final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but

b

the spouse's final relevant year was an earlier tax year,

then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the person's contributions.