Social Security Contributions and Benefits Act 1992

Changes over time for: Section 39A

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Changes to legislation:

Social Security Contributions and Benefits Act 1992, Section 39A is up to date with all changes known to be in force on or before 09 November 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.

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Act applied (with modifications) by S.I. 2010/875 reg. 16 Sch. 2 (This amendment not applied to legislation.gov.uk. S.I. 2010/875 revoked (27.8.2010) before coming into force by S.I. 2010/1906, regs. 1(2), 2)
Act restricted by S.I. 1995/471 art. 32(4)

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

Pt. 8ZA inserted by 2009 c. 24 s. 16(1) (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
Pt. 12ZE inserted by 2023 c. 20 Sch. para. 5
s. 4(1)(a)(viii) and word inserted by 2023 c. 20 Sch. para. 11(b)
s. 4C(5)(i)(j) repealed by 2007 c. 22 Sch. 4 para. 42(3)(c) Sch. 7 Pt. 7
s. 11A(1)(eb) inserted by 2021 c. 26 Sch. 27 para. 12 (This amendment not applied to legislation.gov.uk. The existing section 11A of Act repealed by paragraph 4(1) of the Schedule to the National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57))
s. 30B(4)(aa) inserted by 2012 c. 5 Sch. 9 para. 4
s. 35(1)(e) and word inserted by 2012 c. 5 s. 63(2)(a)
s. 35(3)(za) inserted by 2012 c. 5 s. 63(2)(b)
s. 45(2A)(a) words substituted by 2011 c. 19 Sch. 3 para. 2(3)(b)
s. 45(2A)(b) substituted by 2011 c. 19 Sch. 3 para. 2(3)(c)
s. 46(5) (6) inserted by 2008 c. 30 Sch. 4 para. 6(3) (This amendment not applied to legislation.gov.uk. Sch. 4 para. 6(3) repealed (1.10.2014) without ever being in force by 2014 c. 19, Sch. 12 para. 96(c); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(c))
s. 46(5)(a) words substituted by 2011 c. 19 Sch. 3 para. 3
s. 47(4A) inserted by 2008 c. 30 s. 102(6) (This amendment not applied to legislation.gov.uk. S. 102 repealed (1.10.2014) without ever being in force by 2014 c. 19, Sch. 12 para. 96(a); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(c))
s. 124(1)(ea) inserted by 2012 c. 5 s. 59(2)(a)
s. 124(1)(ga) inserted by 2009 c. 24 s. 5(1)(a)
s. 124(1C) inserted by 2012 c. 5 s. 59(2)(b)
s. 124(6A) (6B) inserted by 2009 c. 24 s. 5(1)(b)
s. 124A inserted by 2012 c. 5 s. 59(3)
s. 130C(2)(za) inserted by 2016 asp 19 Sch. 4 para. 5
s. 138(2A) inserted by 2009 c. 24 s. 17 (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
s. 138(2B) inserted by 2009 c. 24 s. 19(2) (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
s. 140(4)(ca) inserted by 2009 c. 24 s. 19(6) (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
s. 140(4A) inserted by 2009 c. 24 s. 19(7) (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
s. 164(2)(aa) inserted by 2012 c. 5 s. 63(3)(a)
s. 164(9)(da) inserted by 2012 c. 5 s. 63(3)(b)
s. 171ZA(2)(ba) inserted by 2012 c. 5 s. 63(4)(a)
s. 171ZA(3A) inserted by 2012 c. 5 s. 63(4)(b)
s. 171ZB(2)(ba) inserted by 2012 c. 5 s. 63(5)(a)
s. 171ZB(3A) inserted by 2012 c. 5 s. 63(5)(b)
s. 171ZE(2A) inserted by 2014 c. 6 s. 123(3)(b)
s. 171ZE(2B) inserted by 2014 c. 6 s. 123(3)(c)
s. 171ZL(2)(ba) inserted by 2012 c. 5 s. 63(8)(a)
s. 171ZL(8)(za) inserted by 2012 c. 5 s. 63(8)(c)
s. 171ZEA(2)(ba) inserted by 2012 c. 5 s. 63(6)(a)
s. 171ZEA(3)(za) inserted by 2012 c. 5 s. 63(6)(b)
s. 171ZEB(2)(ba) inserted by 2012 c. 5 s. 63(7)(a)
s. 171ZEB(3)(za) inserted by 2012 c. 5 s. 63(7)(b)
s. 173A inserted by 2012 c. 5 s. 63(9)
s. 176(3A) inserted by 2011 c. 19 Sch. 3 para. 5(2)
Sch. 4 Pt. 1 para. 2A applied by S.I. 1995/310 reg. 18(1)(a)
Sch. 4 Pt. 1 para. 6 power to amend conferred by 1992 c. 5 s. 154(2)(a)
Sch. 4 Pt. 1 para. 2 repealed by 2007 c. 5 Sch. 8
Sch. 4 Pt. 1 para. 2A repealed by 2007 c. 5 Sch. 8
Sch. 4 Pt. 5 para. 7 power to amend conferred by 1992 c. 5 s. 154(2)(d)(e)
Sch. 4 Pt. 5 para. 12 power to amend conferred by 1992 c. 5 s. 154(2)(d)(e)
Sch. 4 Pt. 3 para. 1 power to amend conferred by 1992 c. 5 s. 150(3)(a) 151
Sch. 4 Pt. 3 para. 2 power to amend conferred by 1992 c. 5 s. 150(3)(a) 151
Sch. 4 Pt. 3 para. 4 power to amend conferred by 1992 c. 5 s. 150(3)(a) 151
Sch. 4 Pt. 3 para. 5 power to amend conferred by 1992 c. 5 s. 150(3)(a) 151
Sch. 4 Pt. 3 para. 6 power to amend conferred by 1992 c. 5 s. 150(3)(a) 151
Sch. 4 Pt. 4 para. 2 applied by S.I. 1995/310 reg. 15(7)
Sch. 4 Pt. 4 para. 1A repealed by 2007 c. 5 Sch. 8
Sch. 4 Pt. 4 para. 2 repealed by 2007 c. 5 Sch. 8
Sch. 4B para. 1(1)(a) para. 1(1)(b) (2) words inserted by 2011 c. 19 Sch. 3 para. 6(2)(b)
Sch. 4C inserted by 2008 c. 30 s. 102(5) Sch. 3 (This amendment not applied to legislation.gov.uk. S. 102, Sch. 3 repealed (1.10.2014) without ever being in force by 2014 c. 19, Sch. 12 para. 96(a)(b); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(c))
Sch. 4C para. 7(2)(c) inserted by 2011 c. 19 Sch. 3 para. 7(7)(b)
Sch. 4C para. 7(3) inserted by 2011 c. 19 Sch. 3 para. 7(8)
Sch. 4C para. 3 omitted by 2011 c. 19 Sch. 3 para. 7(3)
Sch. 4C para. 7(2)(b) words inserted by 2011 c. 19 Sch. 3 para. 7(7)(a)
Sch. 4C para. 1 words substituted by 2011 c. 19 Sch. 3 para. 7(2)
Sch. 4C para. 2 words substituted by 2011 c. 19 Sch. 3 para. 7(2)
Sch. 4C para. 5(b) words substituted by 2011 c. 19 Sch. 3 para. 7(4)
Sch. 4C para. 6 words substituted by 2011 c. 19 Sch. 3 para. 7(5)
Sch. 4C para. 7(1) words substituted by 2011 c. 19 Sch. 3 para. 7(4)
Sch. 4C para. 7(1) words substituted by 2011 c. 19 Sch. 3 para. 7(6)
Sch. 11 para. 2(i) inserted by 2012 c. 5 s. 63(10)(a)
Sch. 11 para. 9 inserted by 2012 c. 5 s. 63(10)(b)

[F139A Widowed parent’s allowance.E+W+S

[F2(1)This section applies where—

(a)a person's [F3spouse, civil partner or cohabiting partner] has died before the day on which section 30 of the Pensions Act 2014 comes into force (but see subsection (1A)),

(b)the person has not married or formed a civil partnership [F4or a cohabiting partnership] after the death but before that day, and

(c)the person is under pensionable age on that day.

(1A)This section does not apply in cases where a woman's husband has died before 9 April 2001.]

(2)The surviving [F3spouse, civil partner or cohabiting partner] shall be entitled to a widowed parent’s allowance at the rate determined in accordance with section 39C below if the deceased [F3spouse, civil partner or cohabiting partner] satisfied the contribution conditions for a widowed parent’s allowance specified in Schedule 3, Part I, paragraph 5 and—

(a)the surviving [F3spouse, civil partner or cohabiting partner] is entitled to child benefit in respect of a child [F5or qualifying young person] falling within subsection (3) below; F6...

(b)the surviving spouse [F7or cohabiting partner] is a woman who either—

(i)is pregnant by her late husband [F8or the deceased cohabiting partner], or

(ii)if she and he were residing together immediately before the time of his death, is pregnant in circumstances falling within section 37(1)(c) above [F9(which is to be read as if the references to her late husband included a reference to the deceased cohabiting partner)] [F10or

(c)the surviving civil partner [F11or cohabiting partner] is a woman who—

(i)was residing together with the deceased civil partner [F11or cohabiting partner] immediately before the time of the death, and

(ii)is pregnant as the result of being artificially inseminated before that time with the semen of some person, or as a result of the placing in her before that time of an embryo, of an egg in the process of fertilisation, or of sperm and eggs.]

(3)A child [F12or qualifying young person] falls within this subsection if F13... the child [F14or qualifying young person] is either—

(a)a son or daughter of the surviving [F3spouse, civil partner or cohabiting partner] and the deceased [F3spouse, civil partner or cohabiting partner]; or

(b)a child [F15or qualifying young person] in respect of whom the deceased [F3spouse, civil partner or cohabiting partner] was immediately before his or her death entitled to child benefit; or

(c)if the surviving [F3spouse, civil partner or cohabiting partner] and the deceased [F3spouse, civil partner or cohabiting partner] were residing together immediately before his or her death, a child [F15or qualifying young person] in respect of whom the surviving [F3spouse, civil partner or cohabiting partner] was then entitled to child benefit.

[F16(3A)Only one person is entitled to a widowed parent’s allowance in respect of one death.

(3B)Where, apart from subsection (3A), more than one person would be so entitled, entitlement is to be determined in accordance with subsections (3C) and (3D).

(3C)Where only one of those persons is a member of the same household as the deceased, that person is entitled.

(3D)Where there is more than one person who is a member of the same household as the deceased and would (apart from subsection (3A)) be entitled—

(a)if one of those persons is the deceased’s spouse or civil partner and is pregnant or entitled to child benefit as described in subsection (2), that person is entitled;

(b)if there is no spouse or civil partner entitled under paragraph (a), the deceased’s cohabiting partner who is pregnant or entitled to child benefit as described in subsection (2) is entitled (but this is subject to paragraphs (c) and (d));

(c)if there is more than one cohabiting partner within paragraph (b), the cohabiting partner who has been a member of the same household as the deceased for longest is entitled;

(d)if there is more than one cohabiting partner within paragraph (b) and each partner has been a member of the same household as the deceased for the same length of time, the Secretary of State must determine who is entitled.]

(4)The surviving spouse shall not be entitled to the allowance for any period after she or he remarries [F17or forms a civil partnership] [F18or a cohabiting partnership], but, subject to that, the surviving spouse shall continue to be entitled to it for any period throughout which she or he—

(a)satisfies the requirements of subsection (2)(a) or (b) above; and

(b)is under pensionable age.

[F19(4A)The surviving civil partner shall not be entitled to the allowance for any period after she or he forms a subsequent civil partnership [F20or a cohabiting partnership] or marries, but, subject to that, the surviving civil partner shall continue to be entitled to it for any period throughout which she or he—

(a)satisfies the requirements of subsection (2)(a) or (b) above; and

(b)is under pensionable age.]

[F21(4B)The surviving cohabiting partner shall not be entitled to the allowance for any period after she or he forms a subsequent cohabiting partnership or a civil partnership or marries, but, subject to that, the surviving cohabiting partner shall continue to be entitled to it for any period throughout which she or he—

(a)satisfies the requirements of subsection (2)(a), (b) or (c) above; and

(b)is under pensionable age.]

(5)A widowed parent’s allowance shall not be payable—

(a)for any period falling before the day on which the surviving [F22spouse’s, civil partner’s or cohabiting partner’s] entitlement is to be regarded as commencing by virtue of section 5(1)(k) of the Administration Act; F23... [F24or]

[F25(b)for any period during which the surviving [F3spouse, civil partner or cohabiting partner] and a person whom she or he is not married to, or in a civil partnership with, are living together [F26as if they were a married couple or civil partners].]]

[F27(6)For the purposes of this section, the Secretary of State may by regulations prescribe—

(a)circumstances in which the fact that two persons are married to each other, or are civil partners or cohabiting partners of each other, is to be disregarded;

(b)circumstances in which two persons are to be treated as if they were married to each other or were civil partners or cohabiting partners of each other (or as marrying or forming a civil partnership or a cohabiting partnership);

(c)circumstances in which people are to be treated as being, or as not being, members of the same household.

(7)For the purposes of this section and section 39C, two persons are cohabiting partners if they are not married to, or civil partners of, each other but are living together as if they were married or in a civil partnership (and “cohabiting partnership” is to be read accordingly).

(8)The Secretary of State must issue a statement of the Secretary of State’s policy with respect to making determinations under subsection (3D)(d).]

Textual Amendments

F1Ss. 39A-39C inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 55(2), 89(1); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F2S. 39A(1)(1A) substituted for s. 39A(1) (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 12; S.I. 2017/297, art. 3(2) (with arts. 4, 5)

F3Words in s. 39A substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(a) (with art. 2)

F4Words in s. 39A(1)(b) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(b) (with art. 2)

F5Words in s. 39A(2)(a) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 3(2)

F6Word in s. 39A(2)(a) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b)(d), Sch. 30; S.I. 2005/3175, art. 2(6)

F7Words in s. 39A(2)(b) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(c)(i) (with art. 2)

F8Words in s. 39A(2)(b)(i) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(c)(ii) (with art. 2)

F9Words in s. 39A(2)(b)(ii) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(c)(iii) (with art. 2)

F10S. 39A(2)(c) and preceding word inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 20(4); S.I. 2005/3175, art. 2(1), Sch. 1