46 Modifications of section 45 for calculating the additional pension in certain benefits.E+W+S
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39(1) [F2or 39C(1)] F3... above or section F4... [F548B(2)] below in a case where the deceased spouse died under pensionable age [F6or by virtue of section 39C(1) above or section F4... [F548B(2)] below in a case where the deceased civil partner died under pensionable age], the following definition shall be substituted for the definition of “ N ” in section 45(4)(b) above—
[F7“"N” =
(a)the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences, or
(b)the number of tax years in the period—
(i)beginning with the tax year in which the deceased spouse [F8or civil partner] (“S”) attained the age of 16 or if later 1978-79, and
(ii)ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier,
whichever is the smaller number.”].
[F9(3)For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 48BB below in a case where the deceased spouse [F10or civil partner] died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—
““N =
(a)the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse [F10or civil partner] dies, or
(b)the number of tax years in the period—
(i)beginning with the tax year in which the deceased spouse [F10or civil partner] (“S”) attained the age of 16 or, if later, 1978-79, and
(ii)ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier,
whichever is the smaller number.”]
[F11(4)For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39C(1) above in a case where the deceased spouse or civil partner died under pensionable age, section 45 has effect subject to the following additional modifications—
(a)the omission of subsection (2)(d), and
(b)the omission in subsection (3A)(b) of the words “before the flat rate introduction year”.]
Textual Amendments
F1S. 46(1) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 12(a), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4
F2Words in s. 46 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), s. 89(1), Sch. 8 para. 5(a); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I
F3Words in s. 46(2) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 12(b), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4
F4Words in s. 46(2) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 59
F5Words in s. 46(2) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 6(2); S.I. 2011/3033, art. 2(c)(vii)
F6Words in s. 46(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 23(a); S.I. 2005/3175, art. 2(1), Sch. 1
F7Words in s. 46(2) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 5
F8Words in s. 46(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 23(b); S.I. 2005/3175, art. 2(1), Sch. 1
F9S. 46(3) inserted (8.1.2001 for specified purposes, 9.4.2001 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 32(1), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(b)
F10Words in s. 46(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 23(c); S.I. 2005/3175, art. 2(1), Sch. 1
F11S. 46(4) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 6