32—(1) In paragraph 5 (periodic compensation for widow etc. of transferee over pension compensation age on transfer day)—N.I.
(a)in sub-paragraph (3) after “(including” insert “ any actuarial increase under paragraph 16A and ”, and
(b)after sub-paragraph (3) insert—
“(3A) If, on the day the transferee (“T”) died, commencement of T's periodic compensation under paragraph 4 was postponed by virtue of paragraph 16A, assume for the purposes of sub-paragraph (3) that the periodic compensation commenced immediately before the date of T's death.”.
(2) In paragraph 7 (periodic compensation for widow etc. of transferee under pension compensation age on transfer day)—
(a)in sub-paragraph (3)(a) after “(see paragraph 8)” insert “ , any actuarial increase under paragraph 16A ”,
(b)in sub-paragraph (3)(b) after sub-paragraph (ii) insert—
“(assuming commencement of the periodic compensation was not postponed by virtue of paragraph 16A).”, and
(c)after sub-paragraph (3) insert—
“(3A) For the purposes of sub-paragraph (3)(a), if on the day the transferee (“T”) died commencement of T's periodic compensation under paragraph 6 was postponed by virtue of paragraph 16A, assume that the periodic compensation commenced immediately before the date of T's death.”.
Commencement Information
I1Sch. 4 para. 32 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(iii)