Modifications etc. (not altering text)
C1Pt. 3: power to modify conferred (1.6.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 146(1); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2
Pt. 3: power to transfer functions conferred (1.4.1999) by 1999 c. 2, s. 23(1)(2)(6); S.I. 1999/527, art. 2(b), Sch. 2
(1)Subject to the provisions of this Part, the scheme must provide that if the earner dies leaving a widow or widower (whether before or after attaining pensionable age), the widow or widower will be entitled to a guaranteed minimum pension under the scheme.
(2)The scheme must contain a rule to the effect that—
(a)if the earner is a man who has a guaranteed minimum under section 10, the weekly rate of the widow’s pension will be not less than the widow’s guaranteed minimum;
(b)if the earner is a woman who has a guaranteed minimum under that section, the weekly rate of the widower’s pension will be not less than the widower’s guaranteed minimum.
(3)The widow’s guaranteed minimum shall be half that of the earner.
(4)The widower’s guaranteed minimum shall be one-half of that part of the earner’s guaranteed minimum which is attributable to earnings factors for the tax year 1988-89 and subsequent tax years.
(5)The scheme must provide for the widow’s pension to be payable to her for any period for which a Category B retirement pension, widowed mother’s allowance or widow’s pension is payable to her by virtue of the earner’s contributions or for which a Category B retirement pension would be so payable but for section 43(1) of the M1Social Security Contributions and Benefits (Northern Ireland) Act 1992 (persons entitled to more than one retirement pension).
(6)The scheme must provide for the widower’s pension to be payable to him in the prescribed circumstances and for the prescribed period.
(7)The trustees or managers of the scheme shall supply to the [F1Inland Revenue] any such information as [F2the Inland Revenue] may require relating to the payment of pensions under the scheme to widowers [F3or widows].
Textual Amendments
F1Words in s. 13(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 42; S.R. 1999/149, art. 2(c), Sch. 2
F2Words in s. 13(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 42; S.R. 1999/149, art. 2(c), Sch. 2
F3Words in s. 13(7) added (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 22; S.R. 1997/192, art. 2(b)
Modifications etc. (not altering text)
C2S. 13(2)(3)(4) applied (1.11.1995) by S.R. 1995/389, art. 5(1)
Marginal Citations