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Choice between increase and lump sum where person’s deceased spouse has deferred entitlement to graduated retirement benefit
17.—(1) This paragraph applies where –
(a)a widow or widower (“W”) is entitled to a Category A or a Category B retirement pension;
(b)W was married to the other party to the marriage (“S”) when S died;
(c)S’s entitlement to graduated retirement benefit was deferred when S died; and
(d)S’s entitlement had been deferred throughout the period of 12 months ending with the day before S’s death.
(2) W shall elect either that –
(a)paragraph 18; or
(b)paragraph 19,
is to apply in respect of S’s period of deferment.
(3) The election referred to in sub-paragraph (2) shall be made –
(a)on the date W claims his Category A or Category B retirement pension; or
(b)within the period prescribed in regulations under paragraph A1(1) of Schedule 5.
(4) If no election under sub-paragraph (2) is made within the period referred to in sub-paragraph (3)(b), the person is to be treated as having made an election under sub-paragraph (2)(b).
(5) A person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (3) as having made) may change the election in the circumstances and within the time specified in regulations made under paragraph A1(4) of Schedule 5.
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