Part II State Pensions
130 Up-rating of pensions increased under section 52 of the Social Security Contributions and Benefits Act.
1
For section 156 of the M1Social Security Administration Act 1992 there is substituted—
156 Up-rating under section 150 above of pensions increased under section 52(3) of the Contributions and Benefits Act.
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 150 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 150 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.
2
In section 151(1) of that Act (effect of up-rating orders on additional pensions), after “and shall apply” there is inserted “
subject to section 156 and
”
.