SCHEDULES

SCHEDULE 24Social security, child support and tax credits

Part 3Amendments of the Social Security Contributions and Benefits Act 1992 (c. 4)

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1

Amend section 48B (category B retirement pension for widows and widowers) as follows.

2

After subsection (1) insert—

1A

A person (“the pensioner”) who attains pensionable age on or after 6th April 2010 and whose civil partner died—

a

while they were civil partners of each other, and

b

after the pensioner attained pensionable age,

shall be entitled to a Category B retirement pension by virtue of the contributions of the civil partner if the civil partner satisfied the conditions specified in Schedule 3, Part 1, paragraph 5.

3

In subsection (2), after “subsection (1)” insert “ or (1A) ”.

4

In subsection (3), after “spouse” (in each place) insert “ or civil partner ”.