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127. For section 136 of the Administration Act substitute—
(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.”.
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