Words in s. 13(1) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(a)

S. 13(2)(c) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(b)

Words in s. 13(4) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(c)

S. 13(4A) inserted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 1(1) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II

Words in s. 13(4A) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(d)(i)

Words in s. 13(4A) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(d)(ii)

Words in s. 13(4A) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(d)(iii)

S. 13(4A)(c)(i)(ii) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(d)(iv)

S. 13(4B) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(e)

Words in s. 13(5) substituted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 1(2)(a) (with s. 66(6)); S.R. 2000/374, art. 2(

S. 13(2)(3)(4) applied (1.11.1995) by S.R. 1995/389, art. 5(1)

c), Sch. Pt. II

Words in s. 13(5) repealed (1.1.2001) by 2000 c. 4 (N.I.), ss. 52, 67, Sch. 5 para. 1(2)(b), Sch. 9 Pt. III(4) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II

Words in s. 13(6) substituted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 1(3) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II

Words in s. 13(6) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(f)

Words in s. 13(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 42; S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 13(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 42; S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 13(7) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(g)

S. 13(8) added (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), arts. 1(2), 261(2) (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2

S. 13(9) added (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(h)

http://www.legislation.gov.uk/ukpga/1993/49/section/13/2005-12-05Pension Schemes (Northern Ireland) Act 1993 An Act to consolidate for Northern Ireland certain enactments relating to pension schemes, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.texttext/xmlenStatute Law Database2024-05-17Expert Participation2005-12-05 Part III Certification of Pension Schemes and Effects on Members’ State Scheme Rights and DutiesChapter I Certification Requirements for certification of occupational pension schemes providing guaranteed minimum pensions
13 Minimum pensions for widows and widowers.(1)

Subject to the provisions of this Part, the scheme must provide that if the earner dies leaving a widow, widower or surviving civil partner (whether before or after attaining pensionable age), the widow, widower or surviving civil partner will be entitled to a guaranteed minimum pension under the scheme.

(2)

The scheme must contain a rule to the effect that—

(a)

if the earner is a man who has a guaranteed minimum under section 10, the weekly rate of the widow’s pension will be not less than the widow’s guaranteed minimum;

(b)

if the earner is a woman who has a guaranteed minimum under that section, the weekly rate of the widower’s pension will be not less than the widower’s guaranteed minimum.

(c)

if the earner is a person who has a guaranteed minimum under that section, the weekly rate of the surviving civil partner’s pension will not be less than the surviving civil partner’s guaranteed minimum.

(3)

The widow’s guaranteed minimum shall be half that of the earner.

(4)

The widower’s or surviving civil partner's guaranteed minimum shall be one-half of that part of the earner’s guaranteed minimum which is attributable to earnings factors for the tax year 1988-89 and subsequent tax years.

(4A)

Subject to subsection (4B) The scheme must provide for the widow's, widower’s or surviving civil partner's pension to be payable to the widow, widower or surviving civil partner

(a)

for any period for which a Category B retirement pension is payable to the widow, widower or surviving civil partner by virtue of the earner’s contributions or would be so payable but for section 43(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (persons entitled to more than one retirement pension);

(b)

for any period for which widowed parent’s allowance or bereavement allowance is payable to the widow, widower or surviving civil partner by virtue of the earner’s contributions; and

(c)

in the case of a widow, widower or surviving civil partner whose entitlement by virtue of the earner’s contributions to a widowed parent’s allowance or bereavement allowance has come to an end at a time after the widow, widower or surviving civil partner attained the age of 45, for so much of the period beginning with the time when the entitlement came to an end as neither—

(i)

comprises a period during which the widow, widower or surviving civil partner and—

(a)

a person of the opposite sex are living together as husband and wife, or

(b)

a person of the same sex are living together as if they were civil partners, nor

(ii)

falls after the time of any—

(a)

marriage, or

(b)

formation of a civil partnership,

by the widow or widower or surviving civil partner which takes place after the earner’s death.

(4B)

Sub-paragraphs (i)(b) and (ii)(b) of subsection (4A)(c) do not apply where the earner dies before 5th December 2005.

(5)

The scheme must also make provision for the widow’s pension to be payable to her for any period for which a . . . widowed mother’s allowance or widow’s pension is payable to her by virtue of the earner’s contributions . . ..

(6)

The scheme must also make provision for the widower’s or surviving civil partner’s pension to be payable in the prescribed circumstances and for the prescribed period.

(7)

The trustees or managers of the scheme shall supply to the Inland Revenue any such information as the Inland Revenue may require relating to the payment of pensions under the scheme to widows, widowers or surviving civil partners .

(8)

Where—

(a)

a lump sum is paid to an earner under provisions included in a scheme by virtue of section 17(1), and

(b)

those provisions are of a prescribed description,

the earner shall be treated for the purposes of this section as having any guaranteed minimum under section 10 that he would have had but for that payment.

(9)

For the purposes of subsection (4A), two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.

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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8ef75b9be8f34addda8ccc57fbb3ad45" marker="F1">
<p>
Words in s. 13(1) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00392" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00393" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00394" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00395" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/a">Sch. 1 para. 5(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-731b5c043faa1dae1e6508d864fd7108" marker="F2">
<p>
S. 13(2)(c) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00402" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00403" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00404" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00405" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/b">Sch. 1 para. 5(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-cec49d37ef009ff16c53e6d10236e3e5" marker="F3">
<p>
Words in s. 13(4) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00412" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00413" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00414" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00415" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/c">Sch. 1 para. 5(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719081" marker="F4">
<p>
S. 13(4A) inserted (1.1.2001) by
<ref eId="c00429" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref eId="c00430" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/52">s. 52</ref>
,
<ref eId="c00431" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
(with
<ref eId="c00432" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
);
<ref eId="c00433" href="http://www.legislation.gov.uk/id/nisr/2000/374">S.R. 2000/374</ref>
,
<ref eId="c00434" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">art. 2(c)</ref>
,
<ref eId="c00435" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9be1aeed905380f49a7489bfc53a39aa" marker="F5">
<p>
Words in s. 13(4A) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00422" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00423" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00424" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00425" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/d/i">Sch. 1 para. 5(d)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-093bb081d14a58bb7e42e6918c5a3fcb" marker="F6">
<p>
Words in s. 13(4A) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00432" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00433" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00434" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00435" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/d/ii">Sch. 1 para. 5(d)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-93ce9b8c9e78936b8b5432650e8e129a" marker="F7">
<p>
Words in s. 13(4A) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00442" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00443" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00444" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00445" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/d/iii">Sch. 1 para. 5(d)(iii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-394375777a8e8825de8e47bba8e9d44d" marker="F8">
<p>
S. 13(4A)(c)(i)(ii) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00454" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00455" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00456" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00457" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/d/iv">Sch. 1 para. 5(d)(iv)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-983a5a7b37021f3b767c0ed68def40ea" marker="F9">
<p>
S. 13(4B) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00464" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00465" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00466" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00467" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/e">Sch. 1 para. 5(e)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719091" marker="F10">
<p>
Words in s. 13(5) substituted (1.1.2001) by
<ref eId="c00437" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref eId="c00438" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/52">s. 52</ref>
,
<ref eId="c00439" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/1/2/a">Sch. 5 para. 1(2)(a)</ref>
(with
<ref eId="c00440" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
);
<ref eId="c00441" href="http://www.legislation.gov.uk/id/nisr/2000/374">S.R. 2000/374</ref>
,
<ref eId="c00442" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">art. 2(</ref>
</p>
<p>
S. 13(2)(3)(4) applied (1.11.1995) by
<ref eId="c00426" href="http://www.legislation.gov.uk/id/nisr/1995/389">S.R. 1995/389</ref>
,
<ref eId="c00427" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1995/389/article/5/1">art. 5(1)</ref>
</p>
<p>
<ref eId="c00442n1" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">c)</ref>
,
<ref eId="c00443" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719101" marker="F11">
<p>
Words in s. 13(5) repealed (1.1.2001) by
<ref eId="c00445" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref eId="c00446" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/52">ss. 52</ref>
,
<ref eId="c00447" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/67">67</ref>
,
<ref eId="c00448" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/1/2/b">Sch. 5 para. 1(2)(b)</ref>
,
<ref eId="c00449" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/9/part/III/4">Sch. 9 Pt. III(4)</ref>
(with
<ref eId="c00450" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
);
<ref eId="c00451" href="http://www.legislation.gov.uk/id/nisr/2000/374">S.R. 2000/374</ref>
,
<ref eId="c00452" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">art. 2(c)</ref>
,
<ref eId="c00453" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719121" marker="F12">
<p>
Words in s. 13(6) substituted (1.1.2001) by
<ref eId="c00455" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref eId="c00456" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/52">s. 52</ref>
,
<ref eId="c00457" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/1/3">Sch. 5 para. 1(3)</ref>
(with
<ref eId="c00458" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
);
<ref eId="c00459" href="http://www.legislation.gov.uk/id/nisr/2000/374">S.R. 2000/374</ref>
,
<ref eId="c00460" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">art. 2(c)</ref>
,
<ref eId="c00461" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-21b89f10691722cd78cdfe98203c3f4f" marker="F13">
<p>
Words in s. 13(6) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00474" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00475" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00476" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00477" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/f">Sch. 1 para. 5(f)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719131" marker="F14">
<p>
Words in s. 13(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00463" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00464" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00465" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00466" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/42">Sch. 1 para. 42</ref>
;
<ref eId="c00467" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00468" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00469" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719141" marker="F15">
<p>
Words in s. 13(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00471" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00472" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00473" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00474" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/42">Sch. 1 para. 42</ref>
;
<ref eId="c00475" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00476" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00477" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-189c74ddea262152e88a55ae4c60368a" marker="F16">
<p>
Words in s. 13(7) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00484" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00485" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00486" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00487" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/g">Sch. 1 para. 5(g)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f250dc8971971590524645e746f66e12" marker="F17">
<p>
S. 13(8) added (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="c3mqatos3-00615" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</ref>
,
<ref eId="c3mqatos3-00616" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="c3mqatos3-00617" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/2">261(2)</ref>
(with
<ref eId="c3mqatos3-00618" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00619" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="c3mqatos3-00620" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="c3mqatos3-00621" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-557ea39c7f7ae0848f452be445810ac8" marker="F18">
<p>
S. 13(9) added (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00494" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00495" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00496" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00497" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/h">Sch. 1 para. 5(h)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11719051" marker="C1"/>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1993/49/section/13/2005-12-05</dc:identifier>
<dc:title>Pension Schemes (Northern Ireland) Act 1993</dc:title>
<dc:description> An Act to consolidate for Northern Ireland certain enactments relating to pension schemes, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.</dc:description>
<dc:date/>
<dc:type>text</dc:type>
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<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-17</dc:modified>
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<dct:valid>2005-12-05</dct:valid>
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<ukm:EnactmentDate Date="1993-11-05"/>
<ukm:ISBN Value="0105449938"/>
</ukm:PrimaryMetadata>
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<body eId="body">
<part eId="part-III">
<num> Part III</num>
<heading> Certification of Pension Schemes and Effects on Members’ State Scheme Rights and Duties</heading>
<chapter eId="part-III-chapter-I">
<num>Chapter I</num>
<heading> Certification</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-requirements-for-certification-of-occupational-pension-schemes-providing-guaranteed-minimum-pensions">
<heading> Requirements for certification of occupational pension schemes providing guaranteed minimum pensions</heading>
<section eId="section-13" uk:target="true">
<num>13</num>
<heading> Minimum pensions for widows and widowers.</heading>
<subsection eId="section-13-1">
<num>(1)</num>
<content>
<p>
Subject to the provisions of this Part, the scheme must provide that if the earner dies leaving a
<ins class="first last" ukl:ChangeId="key-8ef75b9be8f34addda8ccc57fbb3ad45-1508406673425" ukl:CommentaryRef="key-8ef75b9be8f34addda8ccc57fbb3ad45">
<noteRef uk:name="commentary" href="#key-8ef75b9be8f34addda8ccc57fbb3ad45" class="commentary"/>
widow, widower or surviving civil partner
</ins>
(whether before or after attaining pensionable age), the
<ins class="first last" ukl:ChangeId="key-8ef75b9be8f34addda8ccc57fbb3ad45-1508406690132" ukl:CommentaryRef="key-8ef75b9be8f34addda8ccc57fbb3ad45">
<noteRef uk:name="commentary" href="#key-8ef75b9be8f34addda8ccc57fbb3ad45" class="commentary"/>
widow, widower or surviving civil partner
</ins>
will be entitled to a guaranteed minimum pension under the scheme.
</p>
</content>
</subsection>
<subsection eId="section-13-2">
<num>(2)</num>
<intro>
<p>The scheme must contain a rule to the effect that—</p>
</intro>
<level class="para1" eId="section-13-2-a">
<num>(a)</num>
<content>
<p>if the earner is a man who has a guaranteed minimum under section 10, the weekly rate of the widow’s pension will be not less than the widow’s guaranteed minimum;</p>
</content>
</level>
<level class="para1" eId="section-13-2-b">
<num>(b)</num>
<content>
<p>if the earner is a woman who has a guaranteed minimum under that section, the weekly rate of the widower’s pension will be not less than the widower’s guaranteed minimum.</p>
</content>
</level>
<level class="para1" eId="section-13-2-c">
<num>
<ins class="first" ukl:ChangeId="key-731b5c043faa1dae1e6508d864fd7108-1504694497508" ukl:CommentaryRef="key-731b5c043faa1dae1e6508d864fd7108">
<noteRef uk:name="commentary" href="#key-731b5c043faa1dae1e6508d864fd7108" class="commentary"/>
(c)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-731b5c043faa1dae1e6508d864fd7108-1504694497508" ukl:CommentaryRef="key-731b5c043faa1dae1e6508d864fd7108">if the earner is a person who has a guaranteed minimum under that section, the weekly rate of the surviving civil partner’s pension will not be less than the surviving civil partner’s guaranteed minimum.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-13-3">
<num>(3)</num>
<content>
<p>The widow’s guaranteed minimum shall be half that of the earner.</p>
</content>
</subsection>
<subsection eId="section-13-4">
<num>(4)</num>
<content>
<p>
The widower’s
<ins class="first last" ukl:ChangeId="key-cec49d37ef009ff16c53e6d10236e3e5-1504693907683" ukl:CommentaryRef="key-cec49d37ef009ff16c53e6d10236e3e5">
<noteRef uk:name="commentary" href="#key-cec49d37ef009ff16c53e6d10236e3e5" class="commentary"/>
or surviving civil partner's
</ins>
guaranteed minimum shall be one-half of that part of the earner’s guaranteed minimum which is attributable to earnings factors for the tax year 1988-89 and subsequent tax years.
</p>
</content>
</subsection>
<subsection eId="section-13-4A">
<num>
<ins class="first" ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<noteRef uk:name="commentary" href="#c11719081" class="commentary"/>
(4A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first last" ukl:ChangeId="key-9be1aeed905380f49a7489bfc53a39aa-1504694053670" ukl:CommentaryRef="key-9be1aeed905380f49a7489bfc53a39aa">
<noteRef uk:name="commentary" href="#key-9be1aeed905380f49a7489bfc53a39aa" class="commentary"/>
Subject to subsection (4B)
</ins>
</ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081"> The scheme must provide for the </ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first last" ukl:ChangeId="key-093bb081d14a58bb7e42e6918c5a3fcb-1508406802532" ukl:CommentaryRef="key-093bb081d14a58bb7e42e6918c5a3fcb">
<noteRef uk:name="commentary" href="#key-093bb081d14a58bb7e42e6918c5a3fcb" class="commentary"/>
widow's, widower’s or surviving civil partner's
</ins>
</ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081"> pension to be payable to the </ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first last" ukl:ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406877022" ukl:CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">
<noteRef uk:name="commentary" href="#key-93ce9b8c9e78936b8b5432650e8e129a" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081"></ins>
</p>
</intro>
<level class="para1" eId="section-13-4A-a">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">for any period for which a Category B retirement pension is payable to the </ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first last" ukl:ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406902933" ukl:CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">
<noteRef uk:name="commentary" href="#key-93ce9b8c9e78936b8b5432650e8e129a" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081"> by virtue of the earner’s contributions or would be so payable but for section 43(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (persons entitled to more than one retirement pension);</ins>
</p>
</content>
</level>
<level class="para1" eId="section-13-4A-b">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">for any period for which widowed parent’s allowance or bereavement allowance is payable to the </ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first last" ukl:ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406913197" ukl:CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">
<noteRef uk:name="commentary" href="#key-93ce9b8c9e78936b8b5432650e8e129a" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081"> by virtue of the earner’s contributions; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-13-4A-c">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">(c)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">in the case of a </ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first last" ukl:ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406972540" ukl:CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">
<noteRef uk:name="commentary" href="#key-93ce9b8c9e78936b8b5432650e8e129a" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081"> whose entitlement by virtue of the earner’s contributions to a widowed parent’s allowance or bereavement allowance has come to an end at a time after the </ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first last" ukl:ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406983491" ukl:CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">
<noteRef uk:name="commentary" href="#key-93ce9b8c9e78936b8b5432650e8e129a" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081"> attained the age of 45, for so much of the period beginning with the time when the entitlement came to an end as neither—</ins>
</p>
</intro>
<level class="para2" eId="section-13-4A-c-in1">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first" ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">
<noteRef uk:name="commentary" href="#key-394375777a8e8825de8e47bba8e9d44d" class="commentary"/>
(i)
</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">comprises a period during which the widow, widower or surviving civil partner and—</ins>
</ins>
</p>
</intro>
<level class="para3" eId="section-13-4A-c-i-a">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">a person of the opposite sex are living together as husband and wife, or</ins>
</ins>
</p>
</content>
</level>
<level class="para3" eId="section-13-4A-c-i-b">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">a person of the same sex are living together as if they were civil partners, nor</ins>
</ins>
</p>
</content>
</level>
</level>
<level class="para2" eId="section-13-4A-c-iin1">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">(ii)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">falls after the time of any—</ins>
</ins>
</p>
</intro>
<level class="para3" eId="section-13-4A-c-ii-a">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">marriage, or</ins>
</ins>
</p>
</content>
</level>
<level class="para3" eId="section-13-4A-c-ii-b">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">formation of a civil partnership,</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="last" ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">by the widow or widower or surviving civil partner which takes place after the earner’s death.</ins>
</ins>
</p>
</wrapUp>
</level>
</level>
</subsection>
<subsection eId="section-13-4B">
<num>
<ins class="first" ukl:ChangeId="key-983a5a7b37021f3b767c0ed68def40ea-1504693822218" ukl:CommentaryRef="key-983a5a7b37021f3b767c0ed68def40ea">
<noteRef uk:name="commentary" href="#key-983a5a7b37021f3b767c0ed68def40ea" class="commentary"/>
(4B)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-983a5a7b37021f3b767c0ed68def40ea-1504693822218" ukl:CommentaryRef="key-983a5a7b37021f3b767c0ed68def40ea">Sub-paragraphs (i)(b) and (ii)(b) of subsection (4A)(c) do not apply where the earner dies before 5th December 2005.</ins>
</p>
</content>
</subsection>
<subsection eId="section-13-5">
<num>(5)</num>
<content>
<p>
The scheme
<ins class="first last" ukl:ChangeId="d29p1798" ukl:CommentaryRef="c11719091">
<noteRef uk:name="commentary" href="#c11719091" class="commentary"/>
must also make provision
</ins>
for the widow’s pension to be payable to her for any period for which a
<noteRef href="#c11719101" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . widowed mother’s allowance or widow’s pension is payable to her by virtue of the earner’s contributions
<noteRef href="#c11719101" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . ..
</p>
</content>
</subsection>
<subsection eId="section-13-6">
<num>(6)</num>
<content>
<p>
The scheme
<ins class="first last" ukl:ChangeId="d29p1812" ukl:CommentaryRef="c11719121">
<noteRef uk:name="commentary" href="#c11719121" class="commentary"/>
must also make provision
</ins>
for the
<ins class="first last" ukl:ChangeId="key-21b89f10691722cd78cdfe98203c3f4f-1508408242613" ukl:CommentaryRef="key-21b89f10691722cd78cdfe98203c3f4f">
<noteRef uk:name="commentary" href="#key-21b89f10691722cd78cdfe98203c3f4f" class="commentary"/>
widower’s or surviving civil partner’s pension to be payable
</ins>
in the prescribed circumstances and for the prescribed period.
</p>
</content>
</subsection>
<subsection eId="section-13-7">
<num>(7)</num>
<content>
<p>
The trustees or managers of the scheme shall supply to the
<ins class="first last" ukl:ChangeId="d29p1822" ukl:CommentaryRef="c11719131">
<noteRef uk:name="commentary" href="#c11719131" class="commentary"/>
Inland Revenue
</ins>
any such information as
<ins class="first last" ukl:ChangeId="d29p1826" ukl:CommentaryRef="c11719141">
<noteRef uk:name="commentary" href="#c11719141" class="commentary"/>
the Inland Revenue
</ins>
may require relating to the payment of pensions under the scheme to
<ins class="first last" ukl:ChangeId="key-189c74ddea262152e88a55ae4c60368a-1508408306324" ukl:CommentaryRef="key-189c74ddea262152e88a55ae4c60368a">
<noteRef uk:name="commentary" href="#key-189c74ddea262152e88a55ae4c60368a" class="commentary"/>
widows, widowers or surviving civil partners
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-13-8">
<num>
<ins class="first" ukl:ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" ukl:CommentaryRef="key-f250dc8971971590524645e746f66e12">
<noteRef uk:name="commentary" href="#key-f250dc8971971590524645e746f66e12" class="commentary"/>
(8)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" ukl:CommentaryRef="key-f250dc8971971590524645e746f66e12">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-13-8-a">
<num>
<ins ukl:ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" ukl:CommentaryRef="key-f250dc8971971590524645e746f66e12">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" ukl:CommentaryRef="key-f250dc8971971590524645e746f66e12">a lump sum is paid to an earner under provisions included in a scheme by virtue of section 17(1), and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-13-8-b">
<num>
<ins ukl:ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" ukl:CommentaryRef="key-f250dc8971971590524645e746f66e12">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" ukl:CommentaryRef="key-f250dc8971971590524645e746f66e12">those provisions are of a prescribed description,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" ukl:CommentaryRef="key-f250dc8971971590524645e746f66e12">the earner shall be treated for the purposes of this section as having any guaranteed minimum under section 10 that he would have had but for that payment.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-13-9">
<num>
<ins class="first" ukl:ChangeId="key-557ea39c7f7ae0848f452be445810ac8-1504693861296" ukl:CommentaryRef="key-557ea39c7f7ae0848f452be445810ac8">
<noteRef uk:name="commentary" href="#key-557ea39c7f7ae0848f452be445810ac8" class="commentary"/>
(9)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-557ea39c7f7ae0848f452be445810ac8-1504693861296" ukl:CommentaryRef="key-557ea39c7f7ae0848f452be445810ac8">For the purposes of subsection (4A), two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
</chapter>
</part>
</body>
</act>
</akomaNtoso>