SCHEDULES
E1 SCHEDULE 4F3Equalisation of and increase in pensionable age for men and women
Sch. 4 heading substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 3 para. 3
Part III Consequential amendments
Category B retirement pensions
21
1
In section 20(1)(f) of the M1Social Security Contributions and Benefits Act 1992 (general description of benefits), for sub-paragraph (ii) there is substituted—
ii
Category B, payable to a person by virtue of the contributions of a spouse (with increase for child dependants)
2
In section 25(6) of that Act, in paragraph (b), for “(for married women) under section 53(2)” there is substituted “
(for married people) under section 51A(2)
”
.
3
In section 30B of that Act (incapacity benefit), in paragraph (a) of the proviso to subsection (3), for “(for married women) under section 53(2)” there is substituted “
(for married people) under section 51A(2)
”
.
4
In section 41(5)(a) of that Act (long-term incapacity benefit for widowers), for “section 51 below” there is substituted “
the contributions of his wife
”
.
5
In section 46(2) of that Act (calculation of additional pension in certain benefits), for “50(3)” there is substituted “
48A(4) or 48B(2)
”
.
6
After section 51 of that Act there is inserted—
51A Special provision for married people.
1
This section has effect where, apart from section 43(1) above, a married person would be entitled both—
a
to a Category A retirement pension, and
b
to a Category B retirement pension by virtue of the contributions of the other party to the marriage.
2
If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the weekly rate specified in Schedule 4, Part I, paragraph 5, that basic pension shall be increased by the lesser of—
a
the amount of the shortfall, or
b
the amount of the weekly rate of the Category B retirement pension.
3
This section does not apply in any case where both parties to the marriage attained pensionable age before 6th April 1979
7
In section 52 of that Act (special provision for surviving spouses), for subsection (1)(b) there is substituted—
b
to a Category B retirement pension by virtue of the contributions of a spouse who has died
F58
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
In section 60 of that Act (complete or partial failure to satisfy contribution conditions)—
a
in subsection (2), for “him” (in paragraph (b)) there is substituted “
the employed earner
”
and for “his widow’s entitlement” there is substituted “
the entitlement of the employed earner’s widow or widower
”
, and
b
for subsection (3)(d) there is substituted—
d
a Category B retirement pension payable by virtue of section 48B above
F410
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
In Schedule 4 to that Act (rates of benefit, etc.), in paragraph 5 of Part I, for “section 50(1)(a)(i)” there is substituted “
section 48A(3)
”
.
12
In Schedule 5 to that Act (increased pension where entitlement deferred), in paragraph 2(5)(a), for “5 or 6” there is substituted “
5, 5A or 6
”
.
F113
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F214
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
For paragraphs 5 and 6 of that Schedule there is substituted—
5
1
Where—
a
a widow or widower (call that person “W”) is entitled to a Category A or Category B retirement pension and was married to the other party to the marriage (call that person “S”) when S died, and
b
S either—
i
was entitled to a guaranteed minimum pension with an increase under section 15(1) of the Pensions Act, or
ii
would have been so entitled if S had retired on the date of S’s death,
the rate of W’s pension shall be increased by the following amount.
2
The amount is—
a
where W is a widow, an amount equal to the sum of the amounts set out in paragraph 5A(2) or (3) below (as the case may be), and
b
where W is a widower, an amount equal to the sum of the amounts set out in paragraph 6(2), (3) or (4) below (as the case may be).
5A
1
This paragraph applies where W (referred to in paragraph 5 above) is a widow.
2
Where the husband dies before 6th April 2000, the amounts referred to in paragraph 5(2)(a) above are the following—
a
an amount equal to one-half of the increase mentioned in paragraph 5(1)(b) above,
b
the appropriate amount, and
c
an amount equal to any increase to which the husband had been entitled under paragraph 5 above.
3
Where the husband dies after 5th April 2000, the amounts referred to in paragraph 5(2)(a) above are the following—
a
one-half of the appropriate amount after it has been reduced by the amount of any increases under section 109 of the Pensions Act, and
b
one-half of any increase to which the husband had been entitled under paragraph 5 above.
6
1
This paragraph applies where W (referred to in paragraph 5 above) is a widower.
2
Where the wife dies before 6th April 1989, the amounts referred to in paragraph 5(2)(b) above are the following—
a
an amount equal to the increase mentioned in paragraph 5(1)(b) above,
b
the appropriate amount, and
c
an amount equal to any increase to which the wife had been entitled under paragraph 5 above.
3
Where the wife dies after 5th April 1989 but before 6th April 2000, the amounts referred to in paragraph 5(2)(b) above are the following—
a
the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,
b
one-half of that increase, so far as attributable to employment after 5th April 1988,
c
the appropriate amount reduced by the amount of any increases under section 109 of the Pensions Act, and
d
any increase to which the wife had been entitled under paragraph 5 above.
4
Where the wife dies after 5th April 2000, the amounts referred to in paragraph 5(2)(b) above are the following—
a
one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,
b
one-half of the appropriate amount after it has been reduced by the amount of any increases under section 109 of the Pensions Act, and
c
one-half of any increase to which the wife had been entitled under paragraph 5 above
16
Paragraph 5(1) of that Schedule (inserted by sub-paragraph (15) above) shall have effect, where W is a man who attained pensionable age before 6th April 2010, as if paragraph (a) also required him to have been over pensionable age when S died.
17
In paragraph 7 of that Schedule—
a
in sub-paragraph (1), for “paragraphs 5 and 6” there is substituted “
paragraphs 5 to 6
”
, and
b
in sub-paragraph (2), for “paragraph 5 or 6” there is substituted “
paragraph 5, 5A or 6
”
.
F618
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The amendment by this Act of an enactment which extends to Northern Ireland extends also to Northern Ireland see s. 178(1)(2)(3).