SCHEDULES
E1 SCHEDULE 4F1Equalisation 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 II Entitlement to certain pension and other benefits
Additional pension
5
In section 46(2) of the M1Social Security Contributions and Benefits Act 1992 (benefits calculated by reference to Category A retirement pension), for the words following “45(4)(b) above-” there is substituted—
”N ”=
a
the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences, or
b
the number of tax years in the period—
i
beginning with the tax year in which the deceased spouse (“S”) attained the age of 16 or if later 1978-79, and
ii
ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier,
whichever is the smaller number
The amendment by this Act of an enactment which extends to Northern Ireland extends also to Northern Ireland see s. 178(1)(2)(3).