Social Security Contributions and Benefits (Northern Ireland) Act 1992

[F1 39C Rate of widowed parent’s allowance and bereavement allowance. N.I.

(1) The weekly rate of a widowed parent’s allowance shall be determined in accordance with the provisions of sections 44 to [F2 45AA] below [F3 and Schedules 4A to 4C] [F4 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 [F5 46] below.

[F6 (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) The weekly amount of a bereavement allowance is an amount equal to the amount prescribed for the purposes of subsection (1A) above.]

(3) In the application of sections 44 to [F7 45AA] [F4 below [F8 and Schedules 4A to 4C] to this Act] [F9 by virtue of subsection (1) above]—

(a) where the deceased spouse [F10 or civil partner] was over pensionable age at his or her death, references in those [F11 provisions] to the pensioner shall be taken as references to the deceased spouse [F10 or civil partner], and

(b) where the deceased spouse [F10 or civil partner] was under pensionable age at his or her death, references in those [F12 provisions] to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the deceased spouse [F10 or civil partner] and the tax year in which he or she died.

(4) Where a widowed parent’s allowance is payable to a person whose spouse [F10 or civil partner] dies after [F13 5th October 2002], the additional pension falling to be calculated under sections 44 to [F7 45AA] below [F8 and Schedules 4A to 4C] [F4 to this Act] by virtue of subsection (1) above shall be one half of the amount which it would be apart from this subsection.

(5) Where a bereavement allowance is payable to a person who was under the age of 55 at the time of the spouse’s [F14 or civil partner's] death, the weekly rate of the allowance shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied by the number of years by which that person’s age at that time was less than 55 (any fraction of a year being counted as a year).]

Textual Amendments

F1 Ss. 39A-39C inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 52(2); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F2 Figure in s. 39C(1) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 4(2)(a) (with s. 73); S.R. 2011/441, art. 2(c)(iv)

F3 Words in s. 39C(1) substituted (3.1.2012 for specified purposes) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 4(2)(b) (with s. 73); S.R. 2011/441, art. 2(c)(iv)

F4 Words in s. 39C(1)(3)(4) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(4); 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)

F5 Figure in s. 39C(1) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 4(2)(c) (with s. 73); S.R. 2011/441, art. 2(c)(iv)

F6 S. 39C(1A)(2) substituted for s. 39C(2) (with effect in relation to the tax year 2010–11 and subsequent tax years) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 6(2)(a) (with s. 6(3)); S.I. 2010/2650

F7 Figure in s. 39C(3)(4) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 4(3)(a) (with s. 73); S.R. 2011/441, art. 2(c)(iv)

F8 Words in s. 39C(3)(4) substituted (3.1.2012 for specified purposes) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 4(3)(b) (with s. 73); S.R. 2011/441, art. 2(c)(iv)

F9 Words in s. 39C(3) substituted (with effect in relation to the tax year 2010–11 and subsequent tax years) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 6(2)(b) (with s. 6(3)); S.I. 2010/2650

F10 Words in s. 39C inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 76(a); S.I. 2005/3255, art. 2(1), Sch.

F11 Word in s. 39C(3)(a) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 4(3)

F12 Word in s. 39C(3)(b) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 4(3)

F13 Words in s. 39C(4) substituted (retrospectively) by virtue of 2000 c. 4 (N.I.), s. 35(1)(a)(2)(a)

F14 Words in s. 39C(5) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 76(b); S.I. 2005/3255, art. 2(1), Sch.

Modifications etc. (not altering text)

C1 S. 39C modified (6.10.2002) by S.R. 2001/441, art. 2