24—(1) In paragraph 6 (periodic compensation for widow or widower of postponed pensioner at assessment date)—N.I.
(a)in sub-paragraph (3) after “including” insert “ any actuarial increase under paragraph 25A and ”, and
(b)after sub-paragraph (3) insert—
“(3A) If, on the day the postponed pensioner (“P”) died, commencement of P's periodic compensation under paragraph 5 was postponed by virtue of paragraph 25A, assume for the purposes of sub-paragraph (3) that the periodic compensation commenced immediately before the date of P's death.”.
(2) In paragraph 9 (periodic compensation for widow or widower of active member over pension age at assessment date)—
(a)in sub-paragraph (3) after “including” insert “ any actuarial increase under paragraph 25A and ”, and
(b)after sub-paragraph (3) insert—
“(3A) If, on the day the active member (“A”) died, commencement of A's periodic compensation under paragraph 8 was postponed by virtue of paragraph 25A, assume for the purposes of sub-paragraph (3) that the periodic compensation commenced immediately before the date of A's death.”.
(3) In paragraph 13 (periodic compensation for widow or widower of active member under pension age at assessment date)—
(a)in sub-paragraph (3)(a) after “including” insert “ any actuarial increase under paragraph 25A and ”,
(b)in sub-paragraph (3)(b) after sub-paragraph (ii) insert—
“(assuming commencement of the periodic compensation was not postponed by virtue of paragraph 25A).”, and
(c)after sub-paragraph (3) insert—
“(3ZA) For the purposes of sub-paragraph (3)(a), if on the day the active member (“A”) died commencement of A's periodic compensation under paragraph 11 was postponed by virtue of paragraph 25A, assume that the periodic compensation commenced immediately before the date of A's death.”.
(4) In paragraph 18 (periodic compensation for widow or widower of deferred member under pension age at assessment date)—
(a)in sub-paragraph (3)(a) after “including” insert “ any actuarial increase under paragraph 25A and ”,
(b)in sub-paragraph (3)(b) after sub-paragraph (ii) insert—
“(assuming commencement of the periodic compensation was not postponed by virtue of paragraph 25A).”, and
(c)after sub-paragraph (3) insert—
“(3ZA) For the purposes of sub-paragraph (3)(a), if on the day the deferred member (“D”) died commencement of D's periodic compensation under paragraph 15 was postponed by virtue of paragraph 25A, assume that the periodic compensation commenced immediately before the date of D's death.”.
Commencement Information
I1Sch. 4 para. 24 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(ii)