Social Security Contributions and Benefits Act 1992

[F1 39C Rate of widowed parent’s allowance F2 ... E+W+S

(1) The weekly rate of a widowed parent’s allowance shall be determined in accordance with the provisions of sections 44 to [F3 45AA and Schedules 4A and 4B below as they apply] in the case of a Category A retirement pension, but subject, in particular, to the following provisions of this section and section [F4 46] below.

[F5 (1A) In its application by virtue of subsection (1) above, section 44(4) below is to be read as if for the first amount specified in that provision there were substituted a reference to the amount prescribed for the purposes of this subsection.]

F6 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In the application of sections 44 to [F7 45AA and Schedules 4A and 4B below by virtue of subsection (1) above] —

(a) where the deceased [F8 spouse, civil partner or cohabiting partner] was over pensionable age at his or her death, references in those [F9 provisions] to the pensioner shall be taken as references to the deceased [F8 spouse, civil partner or cohabiting partner], and

(b) where the deceased [F8 spouse, civil partner or cohabiting partner] was under pensionable age at his or her death, references in those [F10 provisions] to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the deceased [F8 spouse, civil partner or cohabiting partner] and the tax year in which he or she died.

(4) Where a widowed parent’s allowance is payable to a person whose [F11 spouse, civil partner or cohabiting partner] dies after [F12 5th October 2002], the additional pension falling to be calculated under sections 44 to [F13 45AA and Schedules 4A and 4B below] by virtue of subsection (1) above shall be one half of the amount which it would be apart from this subsection.

F14 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F1 Ss. 39A-39C inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 55(2), 89(1); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F2 Words in s. 39C heading omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 14(4); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

F3 Words in s. 39C(1) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 93(2)

F4 Word in s. 39C(1) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(2)(c); S.I. 2011/3033, art. 2(c)(iv)

F5 S. 39C(1A)(2) substituted for s. 39C(2) (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(6)(a), 30(1)(a)(3) (with ss. 5(4)-(6), 6(7)); S.I. 2010/2650

F6 S. 39C(2) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 14(2); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

F7 Words in s. 39C(3) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 93(3)

F8 Words in s. 39C(3) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(3)(a) (with art. 2)

F9 Word in s. 39C(3)(a) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 4(3)

F10 Word in s. 39C(3)(b) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 4(3)

F11 Words in s. 39C(4) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(3)(b) (with art. 2)

F12 Words in s. 39C(4) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 39(1)(a)(2)(a), 86(1)(b)(2) (with s. 83(6))

F13 Words in s. 39C(4) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 93(4)

F14 S. 39C(5) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 14(3); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

Modifications etc. (not altering text)

C1 S. 39C modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)