39 Rate of widowed mother’s allowance and widow’s pension.N.I.
(1)The weekly rate of—
(a)a widowed mother’s allowance,
(b)a widow’s pension,
shall be determined in accordance with the provisions of [F1[F2sections 44 to] [F345B]] below [F4and Schedule 4A to this Act] 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 46(2) below.
(2)In the application of [F1[F2sections 44 to] [F345B]] below [F4and Schedule 4A to this Act] by virtue of subsection (1) above—
(a)where the woman’s husband was over pensionable age when he died, references in those sections to the pensioner shall be taken as references to the husband, and
(b)where the husband was under pensionable age when he died, references in those sections to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the husband and the tax year in which he died.
(3)In the case of a woman whose husband dies after [F55th October 2002], the additional pension falling to be calculated under [F1[F2sections 44 to] [F345B]] below [F4and Schedule 4A to this Act] by virtue of subsection (1) above shall (before making any reduction required by subsection (4) below) be one half of the amount which it would be apart from this subsection.
(4)Where a widow’s pension is payable to a woman who was under the age of 55 at the time when the applicable qualifying condition was fulfilled, the weekly rate of the pension shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied by the number of years by which her age at that time was less than 55 (any fraction of a year being counted as a year).
(5)For the purposes of subsection (4) above, the time when the applicable qualifying condition was fulfilled is the time when the woman’s late husband died or, as the case may be, the time when she ceased to be entitled to a widowed mother’s allowance.
(6)In the case of a widow whose late husband died before 11th April 1988 and who either—
(a)was over the age of 40 but under the age of 55 at the time of her husband’s death; or
(b)is over the age of 40 but under the age of 55 at the time when she ceases to be entitled to a widowed mother’s allowance,
subsection (4) above shall have effect as if for “55” there were substituted “ 50 ”.
Textual Amendments
F1Words in s. 39(1)(2)(3) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 124(2)-(5)
F2Words in s. 39(1)(2)(3) amendment continued (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 39; S.I. 2003/962, art. 2(3)(d)(iii)
F3Words in s. 39(1)(2)(3) substituted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 7; S.R. 2000/133, art. 2(3), Sch. Pt. IV
F4Words in s. 39(1)(2)(3) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(3); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)
F5Words in s. 39(3) substituted (retrospectively) by virtue of 2000 c. 4 (N.I.), s. 35(1)(a)(2)(a)