SCHEDULES
SCHEDULE 6REDUCED RATE ELECTIONS: EFFECT ON RATE OF SECTION 4 PENSION
Recalculation of transitional rate where circumstances change
I14
F11
If the woman is married or in a civil partnership on reaching pensionable age but the marriage or civil partnership comes to an end (because of the death of her spouse or civil partner or otherwise)—
a
her transitional rate is to be recalculated applying paragraph 3(2), and
b
Schedule 2 (up-rating) applies as if the recalculated rate had been the woman's transitional rate on the day on which she reached pensionable age.
F22
For the purposes of this paragraph, a civil partnership is not to be treated as having come to an end—
a
by reason of its having been—
i
converted into a marriage under F3Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 or section 9 of the Marriage (Same Sex Couples) Act 2013;
ii
changed into a marriage under the Marriage (Scotland) Act 1977;
iii
changed into a marriage in accordance with provision made under section 10 of the Marriage and Civil Partnership (Scotland) Act 2014; or
iv
changed into a marriage under Part 5 of the Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014;
F4aa
by reason of its having been converted into a marriage under Part 3 or 4 of the Marriage of Same Sex Couples (Conversion of Civil Partnership) Regulations 2014 where it is a convertible Northern Ireland civil partnership as defined by regulation 2 of those Regulations; or
b
by reason of a marriage which has been treated in Northern Ireland as a civil partnership ceasing to be so treated with effect from 13 January 2020.
F53
For the purposes of this paragraph, a marriage is not to be treated as having come to an end by reason of its having been converted into a civil partnership under Part 3, 4 or 5 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020.