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Section 28(3).
1(1)There shall be taken into account towards the widow's entitlement any reckonable contribution years of the husband, that is to say years for which his own earnings factor was sufficient for satisfaction of paragraph (b) of the second contribution condition ; and the widow shall be treated as satisfying that paragraph if the number of years arrived at either under paragraph 2 or under paragraph 3 below is equal to or exceeds that which is in her case the requisite number of years for the purposes of the condition.
(2)In this Schedule—
" the second contribution condition " means the second of the conditions for a Category A retirement pension specified in Schedule 3, paragraph 5 ; and
" year " means a tax year.
2The number of years arrived at under this paragraph is that which is obtained by—
(a)taking the number of years between (inclusive) the year in which the woman attained the age of 16 and (exclusive) the year in which the husband died and—
(i)multiplying it by the number of the husband's reckonable contribution years, and
(ii)dividing it by the number of years of his working life;
(b)if the resultant quotient is not a whole number, rounding it up to the nearest whole number ; and
(c)adding to the number of years arrived at under sub-paragraphs (a) and (b) above any number of years following the husband's death (inclusive of the year in which he died), being years for which the widow's own earnings factor was sufficient for satisfaction by her of paragraph (b) of the second contribution condition.
3The number of years arrived at under this paragraph is that which is obtained by—
(a)taking the number of years between (inclusive) the year in which the widow married the husband and (exclusive) the year in which the husband died ; and
(i)multiplying it by the number of the husband's reckonable contribution years, and
(ii)dividing it by the number of the years of his working life ;
(b)if the resultant quotient is not a whole number, rounding it up to the nearest whole number ; and
(c)adding to the number of years arrived at under sub-paragraphs (a) and (b) above any number of years—
(i)before that in which she became married to the husband, and
(ii)following the husband's death (inclusive of the year in which he died),
being years for which her own earnings factor was sufficient for satisfaction by her of paragraph (b) of the second contribution condition.
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