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Social Security Contributions and Benefits (Northern Ireland) Act 1992

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Social Security Contributions and Benefits (Northern Ireland) Act 1992, Section 46 is up to date with all changes known to be in force on or before 05 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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46 Modifications of s. 45 for calculating the additional pension in certain benefits.N.I.

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—

[F7N=

(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 above 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

F2Words in s. 46(2) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 4(a); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F7Words in s. 46(2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. II para. 5

F9S. 46(3) added (8.1.2001 for specified purposes and 9.4.2001 otherwise) by 2000 c. 4 (N.I.), s. 31(1); 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(c)

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