Social Security Contributions and Benefits (Northern Ireland) Act 1992

Changes over time for: Section 48B

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Changes to legislation:

Social Security Contributions and Benefits (Northern Ireland) Act 1992, Section 48B is up to date with all changes known to be in force on or before 26 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 Section 48B:

s. 48B(2) words substituted by 2008 c. 13 (N.I.) Sch. 3 para. 8(a)

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

Act modified by S.R. 2019/211 art. 2(2)(b) (This amendment not applied to legislation.gov.uk. Affecting Order revoked (19.12.2020) without ever being in force by S.R. 2020/347, arts. 1(1), 2)

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

s. 167ZZ10(5) inserted by 2022 c. 5 (N.I.) s. 4 Sch. Pt. 2 para. 38
s. 4C(5)(i)(j) repealed by 2008 c. 1 (N.I.) Sch. 4 para. 41(3)(c) Sch. 6 Pt. 7
s. 5A para. 2 sum modified by S.R. 2022/231 art. 4(4)
s. 11A(1)(eb) inserted by 2021 c. 26 Sch. 27 para. 14 (This amendment not applied to legislation.gov.uk. The existing section 11A of Act repealed by paragraph 4(2) of the Schedule to the National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57))
s. 30B(3)(b) word substituted by S.I. 1995/3213 (N.I.) Sch. 2 Pt. 3 para. 14(b)
s. 30B(4)(aa) inserted by S.I. 2015/2006 (N.I.) Sch. 9 para. 3
s. 30B(4)(aa) word repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 8
s. 35(1)(e) and word inserted by S.I. 2015/2006 (N.I.) art. 68(2)(a)
s. 35(3)(za) inserted by S.I. 2015/2006 (N.I.) art. 68(2)(b)
s. 45(2A)(a) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 1(3)(b)
s. 45(2A)(b) substituted by 2012 c. 3 (N.I.) Sch. 3 para. 1(3)(c)
s. 46(5) (6) added by 2008 c. 13 (N.I.) Sch. 3 para. 6(3)
s. 46(5)(a) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 2
s. 47(4A) inserted by 2008 c. 13 (N.I.) s. 81(6)
s. 83A substituted for ss. 83, 84 by S.I. 1995/3213 (N.I.) Sch. 2 Pt. 2 para. 2
s. 83A(1) words substituted by 2004 c. 33 Sch. 24 para. 90(a)
s. 83A(2) words inserted by 2004 c. 33 Sch. 24 para. 90(b)
s. 83A(3) words inserted by 2004 c. 33 Sch. 24 para. 90(b)
s. 123(1)(ea) inserted by S.I. 2015/2006 (N.I.) art. 65(2)(a)
s. 123(1)(ga) inserted by 2010 c. 13 (N.I.) s. 5(1)(a)
s. 123(1C) inserted by S.I. 2015/2006 (N.I.) art. 65(2)(b)
s. 123(6A) (6B) inserted by 2010 c. 13 (N.I.) s. 5(1)(b)
s. 123A inserted by S.I. 2015/2006 (N.I.) art. 65(3)
s. 123A transfer of functions by S.R. 2016/76 Sch. 4 Pt. 1
s. 123A(2) words omitted by S.R. 2016/76 Sch. 6 para. 38
s. 123A(4)(b) words omitted by S.R. 2016/76 Sch. 6 para. 38
s. 129B-129F inserted (temp. until 31.12.2010) by 2007 c. 2 (N.I.) s. 31(1)
s. 134(2A) inserted by 2010 c. 13 (N.I.) s. 15(2)
s. 136(4)(ca) inserted by 2010 c. 13 (N.I.) s. 15(6)
s. 136(4A) inserted by 2010 c. 13 (N.I.) s. 15(7)
s. 146(2A) inserted by S.I. 2015/2006 (N.I.) Sch. 3 para. 3(c)
s. 160(2)(aa) inserted by S.I. 2015/2006 (N.I.) art. 68(3)(a)
s. 160(9)(da) inserted by S.I. 2015/2006 (N.I.) art. 68(3)(b)
s. 167ZA(2)(ba) inserted by S.I. 2015/2006 (N.I.) art. 68(4)(a)
s. 167ZA(3A) inserted by S.I. 2015/2006 (N.I.) art. 68(4)(b)
s. 167ZB(2)(ba) inserted by S.I. 2015/2006 (N.I.) art. 68(5)(a)
s. 167ZB(3A) inserted by S.I. 2015/2006 (N.I.) art. 68(5)(b)
s. 167ZE(2A) inserted by 2015 c. 1 (N.I.) s. 12(3)(b)
s. 167ZE(2B) inserted by 2015 c. 1 (N.I.) s. 12(3)(c)
s. 167ZL(2)(ba) inserted by S.I. 2015/2006 (N.I.) art. 68(6)(a)
s. 167ZL(8)(za) inserted by S.I. 2015/2006 (N.I.) art. 68(6)(c)
s. 167ZU(2)(ca) inserted by S.I. 2015/2006 (N.I.) art. 69(2)
s. 167ZU(4)(da) inserted by S.I. 2015/2006 (N.I.) art. 69(3)
s. 167ZW(2)(ca) inserted by S.I. 2015/2006 (N.I.) art. 69(4)
s. 167ZW(4)(da) inserted by S.I. 2015/2006 (N.I.) art. 69(5)
s. 167ZY(5) words repealed by 2022 c. 18 (N.I.) Sch. 5
s. 167ZZ9(2)(ba) inserted by 2022 c. 5 (N.I.) s. 4 Sch. Pt. 2 para. 37
s. 169A inserted by S.I. 2015/2006 (N.I.) art. 68(7)
s. 172(4B) inserted by 2012 c. 3 (N.I.) Sch. 3 para. 4(4)
Sch. 4 Pt. 1 para. 2 repealed by 2007 c. 2 (N.I.) Sch. 8
Sch. 4 Pt. 1 para. 2A repealed by 2007 c. 2 (N.I.) Sch. 8
Sch. 4 Pt. 4 para. 1A repealed by 2007 c. 2 (N.I.) Sch. 8
Sch. 4 Pt. 4 para. 2 repealed by 2007 c. 2 (N.I.) Sch. 8
Sch. 4C inserted by 2008 c. 13 (N.I.) Sch. 2
Sch. 4C para. 7(2)(c) inserted by 2012 c. 3 (N.I.) Sch. 3 para. 6(7)(b)
Sch. 4C para. 7(3) inserted by 2012 c. 3 (N.I.) Sch. 3 para. 6(8)
Sch. 4C para. 3 omitted by 2012 c. 3 (N.I.) Sch. 3 para. 6(3)
Sch. 4C para. 7(2)(b) word inserted by 2012 c. 3 (N.I.) Sch. 3 para. 6(7)(a)
Sch. 4C para. 1 words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 6(2)
Sch. 4C para. 2 words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 6(2)
Sch. 4C para. 5(b) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 6(4)
Sch. 4C para. 6 words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 6(5)
Sch. 4C para. 7(1) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 6(4)
Sch. 4C para. 7(1) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 6(6)
Sch. 5 para. 000A1(4) omitted by 2012 c. 3 (N.I.) Sch. 2 para. 3(2)
Sch. 11 para. 2(i) inserted by S.I. 2015/2006 (N.I.) art. 68(8)(a)
Sch. 11 para. 9 inserted by S.I. 2015/2006 (N.I.) art. 68(8)(b)

[F148B Category B retirement pension for widows and widowers.N.I.

[F2(1)A person (“the pensioner”) whose spouse died while they were married is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—

(a)the pensioner attained pensionable age—

(i)before 6 April 2016, and

(ii)before the spouse died, and

(b)the spouse satisfied the relevant contribution condition.]

[F2(1ZA)But subsection (1) does not confer a right to a Category B retirement pension on a man who attained pensionable age before 6 April 2010.]

[F3(1ZAA)And subsection (1) does not confer a right to a Category B retirement pension on a woman who attained pensionable age before 6 April 2010 if the spouse was a woman.]

[F2(1ZB)In subsection (1)(b) “the relevant contribution condition” means—

(a)in a case where the spouse—

(i)died before 6 April 2010, or

(ii)died on or after that date having attained pensionable age before that date,

the conditions in paragraph 5 of Schedule 3, and

(b)in any other case, the condition in paragraph 5A of Schedule 3.]

[F2(1A)A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner if—

(a)the pensioner attained pensionable age—

(i)on or after 6 April 2010 but before 6 April 2016, and

(ii)before the civil partner died, and

(b)the civil partner satisfied the relevant contribution condition.]

[F2(1B)In subsection (1A)(b) “the relevant contribution condition” means—

(a)in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and

(b)in any other case, the condition in paragraph 5A of Schedule 3.]

(2)A Category B retirement pension payable by virtue of subsection (1) [F4or (1A)] above shall be payable at a weekly rate corresponding to—

(a)the weekly rate of the basic pension, plus

(b)half of the weekly rate of the additional pension,

determined in accordance with the provision of sections 44 to [F545B] above [F6and [F7Schedules 4A and 4B] to this Act] as they apply in relation to a Category A retirement pension, but subject to section [F846] above and the modifications in subsection (3) below and section 48C(4) below.

(3)Where the spouse [F9or civil partner] died under pensionable age, references in the provisions of section 44 to [F545B] above [F6and Schedule 4A to this Act] as applied by subsection (2) above to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse [F9or civil partner] died.

[F10(3A)For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the deceased for the tax year beginning with 6 April 2016 or any later tax year.]

[F11(4)A woman (“the pensioner”) whose husband died before she attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of her husband if—

(a)she attained pensionable age before 6 April 2016, and

(b)the condition in subsection (5) is satisfied.]

[F11(4A)A man (“the pensioner”) whose wife died before he attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of his wife if—

(a)he attained pensionable age on or after 6 April 2010 but before 6 April 2016, and

(b)the condition in subsection (5) would have been satisfied on the assumption mentioned in subsection (7).]

(5)The condition is that the pensioner—

(a)is entitled (or is treated by regulations as entitled) to a widow’s pension by virtue of section 38 above, and

(b)became entitled to that pension in consequence of the spouse’s death.

(6)A Category B retirement pension payable by virtue of subsection (4) [F12or (4A)] above shall be payable—

(a)where the pensioner is a woman, at the same weekly rate as her widow’s pension and

(b)where the pensioner is a man, at the same weekly rate as that of the pension to which he would have been entitled by virtue of section 38 above on the assumption mentioned in subsection (7) below.

(7)The assumption referred to in subsections [F13(4A)] and (6) above is that a man is entitled to a pension by virtue of section 38 above on the same terms and conditions, and at the same rate, as a woman.

[F14(8)Nothing in subsections (4) to (7) above applies in a case where the spouse dies on or after [F159 April 2001].]

[F16(9)Subsection (10) applies in the case of a pensioner entitled to a Category B retirement pension by virtue of subsection (1) or (1A) whose spouse or civil partner—

(a)attained pensionable age on or after 6th April 2016, and

(b)died after attaining pensionable age.

(10)Where this subsection applies, the amount determined in accordance with subsection (2) as the weekly rate of the additional pension payable to the pensioner shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date when the spouse or civil partner reached pensionable age until the spouse’s or civil partner’s death, that weekly rate would have increased during that period by virtue of orders under section 132 of the Administration Act (annual uprating of benefits).]

[F17(11)Section 51ZA contains special rules for cases involving changes in gender.]]

Textual Amendments

F1Ss. 48A-48C substituted for ss. 49, 50 (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. 3(1)

F2S. 48B(1)-(1B) substituted for s. 48B(1)-(1A) (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 53(2)

F3S. 48B(1ZAA) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 66(8)(a) (with regs. 6-9)

F4Words in s. 48B(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 80(3); S.I. 2005/3255, art. 2(1), Sch.

F5Words in s. 48B(2)(3) substituted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 10; S.R. 2000/133, art. 2(3), Sch. Pt. IV

F6Words in s. 48B(2)(3) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(10); 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(a)