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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
136Computation of Category A retirement pension with increase under s.52(3) of Contributions and Benefits Act
Where a person is entitled to a Category A retirement pension with an increase under section 52(3) of the Contributions and Benefits Act in the additional pension and the circumstances are such that—
(a)the deceased spouse to whose contributions that increase is referable died during that part of the tax year which precedes the date on which the order under section 132 above comes into force (“the initial up-rating order”); and
(b)the deceased spouse’s final relevant year for the purposes of section 44 of the Contributions and Benefits Act is the tax year immediately preceding that in which the death occurred,
then, in determining the amount of the additional pension which falls to be increased by the initial up-rating order, so much of that pension as is attributable to the increase under section 52(3) of the Contributions and Benefits Act shall be disregarded.
Yn ôl i’r brig