Social Security Contributions and Benefits Act 1992

7 (1) For the purposes of paragraphs 5 and 6 above, the “appropriate amount” means the greater of—

(a) the amount by which the deceased person’s Category A or Category B retirement pension had been increased under section 150(1)(e) of the Administration Act; or

(b) the amount by which his Category A or Category B retirement pension would have been so increased had he died immediately before his surviving spouse became entitled to a Category A or Category B retirement pension.

(2) Where an amount is required to be calculated in accordance with the provisions of paragraph 5 or 6 or sub-paragraph (1) above—

(a) the amount so calculated shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny above; and

(b) where the amount so calculated would, apart from this sub-paragraph, be a sum less than 1/2p, that amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.