xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 5E+W+S[F1PENSION INCREASE OR LUMP SUM WHERE ENTITLEMENT TO RETIREMENT PENSION IS DEFERRED]

Textual Amendments

F1Sch. 5 heading substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 3

Modifications etc. (not altering text)

C2Sch. 5: sums amended (with effect in accordance with arts. 1(2)(l)(3)(4), 6 of the amending S.I.) by The Social Security Benefits Up-rating Order 2014 (S.I. 2014/516), arts. 1(2)(c), 4(4)(b)

Increase of pension where pensioner’s deceased spouse [F2or civil partner] has deferred entitlementE+W+S

Textual Amendments

4[F3(1)Subject to paragraph 8, this paragraph applies where a [F4widow, widower or surviving civil partner] (“W”) is entitled to a Category A or Category B retirement pension and was married to [F5or was the civil partner of] the other party to the marriage [F6or civil partnership] (“S”) when S died and one of the following conditions is met—E+W+S

(a)S was entitled to a Category A or Category B retirement pension with an increase under this Schedule,

(b)W is a [F4widow, widower or surviving civil partner] to whom paragraph 3C applies and has made an election under paragraph 3C(2)(a), or

(c)paragraph 3C would apply to W but for the fact that the condition in sub-paragraph (1)(d) of that paragraph is not met.

(1A)Subject to sub-paragraph (3), the rate of W’s pension shall be increased—

(a)in a case falling within sub-paragraph (1)(a), by an amount equal to the increase to which S was entitled under this Schedule, apart from [F7paragraphs 5 to 6A] [F8(as those provisions have effect by virtue of section 2(7) of the Pensions Act 2011)],

(b)in a case falling within sub-paragraph (1)(b), by an amount equal to the increase to which S would have been entitled under this Schedule, apart from [F7paragraphs 5 to 6A] [F8(as those provisions have effect by virtue of section 2(7) of the Pensions Act 2011)], if the period of deferment had ended immediately before S’s death and S had then made an election under paragraph A1(1)(a), or

(c)in a case falling within sub-paragraph (1)(c), by an amount equal to the increase to which S would have been entitled under this Schedule, apart from [F7paragraphs 5 to 6A] [F8(as those provisions have effect by virtue of section 2(7) of the Pensions Act 2011)], if the period of deferment had ended immediately before S’s death.]

(3)If a married person dies after [F95th October 2002] [F10or a civil partner dies on or after 5th December 2005], the rate of the retirement pension for that person’s [F11widow, widower or surviving civil partner] shall be increased by an amount equivalent to the sum of—

(a)the increase in the basic pension to which the deceased spouse [F12or civil partner] was entitled; and

(b)one-half of the increase in the additional pension.

(4)In any case where—

(a)there is a period between the death of the former spouse [F13or civil partner] and the date on which the surviving spouse [F14or civil partner] becomes entitled to a Category A or Category B retirement pension, and

(b)one or more orders have come into force under section 150 of the Administration Act during that period,

the amount of the increase to which the surviving spouse [F14or civil partner] is entitled under this paragraph shall be determined as if the order or orders had come into force before the beginning of that period.

(5)This paragraph does not apply in any case where the deceased spouse died before 6th April 1979 and the widow or widower attained pensionable age before that date.

Textual Amendments

F3Sch. 5 para. 4(1)(1A) substituted for Sch. 5 para. 4(1) (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 10

F8Words in Sch. 5 para. 4(1A) inserted (6.4.2012) by Pensions Act 2011 (c. 19), s. 38(4), Sch. 2 para. 3(7) (with s. 2(8)); S.I. 2011/3034, art. 4(f)(iii)

F9Words in Sch. 5 para. 4(3) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(a)(2)(c), 86(1)(b)(2) (with s. 83(6))

Modifications etc. (not altering text)

C3Sch. 5 para. 4 excluded (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 26

C5Sch. 5 para. 4(1) modified (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(14)

[F155[F16(1)Where—E+W+S

(a)a [F17widow, widower or surviving civil partner] (call that person “W”) is entitled to a Category A or Category B retirement pension and was married to [F18or was the civil partner of] the other party to the marriage [F19or civil partnership] (call that person “S”) when S died, and

(b)S either—

(i)was entitled to a guaranteed minimum pension with an increase under section 15(1) of the Pensions Act, or

(ii)would have been so entitled if S had retired on the date of S’s death,

the rate of W’s pension shall be increased by the following amount.

(2)The amount is—

(a)[F20where W is a widow, an amount equal to the sum of the amounts set out in paragraph 5A(2) or (3) below (as the case may be), F21... ]

[F20where W is a woman—

(i)whose deceased spouse was a man, or

(ii)who falls within paragraph 7(3) below,

an amount equal to the sum of the amounts set out in paragraph 5A(2) or (3) below (as the case may be),]

(b)where W is a [F22widower] [F22man whose deceased spouse was a woman], an amount equal to the sum of the amounts set out in paragraph 6(2), (3) or (4) below (as the case may be)] [F23, and

[F24(c)where W is a surviving civil partner, an amount equal to the sum of the amounts set out in paragraph 6A(2) below].]

[F24(c)where W is—

[F25(i)a woman who does not fall within paragraph 7(3) below and whose deceased spouse was a woman,]

(ii)a man whose deceased spouse was a man, or

(iii)a surviving civil partner,

an amount equal to the sum of the amounts set out in paragraph 6A(2) below.]]

Textual Amendments

F15Sch. 5 paras. 5, 5A, 6 substituted for Sch. 5 paras. 5, 6 (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(15)

F16Sch. 5 paras. 5, 5A, 6, 6A, 7 omitted (6.4.2012 for specified purposes) by virtue of Pensions Act 2011 (c. 19), ss. 2(5), 38(4) (with s. 2(7)); S.I. 2011/3034, art. 4(b) (note that this amending provision is itself repealed (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 97(a))

Modifications etc. (not altering text)

C6Sch. 5 para. 5 applied (with modifications) (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22), ss. 14(8)-(11), 30(2)(a); S.I. 2009/406, art. 2(a)(b)

C7Sch. 5 para. 5(1) modified (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(16)

[F155A[F16(1)[F26This paragraph applies where W (referred to in paragraph 5 above) is a widow.]E+W+S

[F26This paragraph applies where W (referred to in paragraph 5 above) is a woman—

(a)whose deceased spouse was a man, or

(b)who falls within paragraph 7(3) below.]

(2)Where the [F27husband][F27spouse] dies before [F286th October 2002], the amounts referred to in paragraph 5(2)(a) above are the following—

(a)an amount equal to one-half of the increase mentioned in paragraph 5(1)(b) above,

(b)the appropriate amount, and

(c)an amount equal to any increase to which the [F27husband][F27spouse] had been entitled under paragraph 5 above.

(3)Where the [F29husband][F29spouse] dies after [F305th October 2002], the amounts referred to in paragraph 5(2)(a) above are the following—

(a)one-half of the appropriate amount F31... , and

(b)one-half of any increase to which the [F29husband][F29spouse] had been entitled under paragraph 5 above.]]

Textual Amendments

F15Sch. 5 paras. 5, 5A, 6 substituted for Sch. 5 paras. 5, 6 (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(15)

F16Sch. 5 paras. 5, 5A, 6, 6A, 7 omitted (6.4.2012 for specified purposes) by virtue of Pensions Act 2011 (c. 19), ss. 2(5), 38(4) (with s. 2(7)); S.I. 2011/3034, art. 4(b) (note that this amending provision is itself repealed (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 97(a))

F28Words in Sch. 5 para. 5A(2) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(b)(2)(c), 86(1)(b)(2) (with s. 83(6))

F30Words in Sch. 5 para. 5A(3) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(a)(2)(c), 86(1)(b)(2) (with s. 83(6))

F31Words in Sch. 5 para. 5A(3)(a) repealed (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 27(7), 30(1)(a)(3), Sch. 1 para. 20, Sch. 7 Pt. 3 (with s. 5(3)-(7)); S.I. 2010/2650

Modifications etc. (not altering text)

[F156[F16(1)This paragraph applies where W (referred to in paragraph 5 above) is a [F32widower] [F32man whose deceased spouse was a woman].E+W+S

(2)Where the wife dies before 6th April 1989, the amounts referred to in paragraph 5(2)(b) above are the following—

(a)an amount equal to the increase mentioned in paragraph 5(1)(b) above,

(b)the appropriate amount, and

(c)an amount equal to any increase to which the wife had been entitled under paragraph 5 above.

(3)Where the wife dies after 5th April 1989 but before [F336th October 2002], the amounts referred to in paragraph 5(2)(b) above are the following—

(a)the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,

(b)one-half of that increase, so far as attributable to employment after 5th April 1988,

(c)the appropriate amount reduced by the amount of any increases under section 109 of the Pensions Act, and

(d)any increase to which the wife had been entitled under paragraph 5 above.

(4)Where the wife dies after [F345th October 2002], the amounts referred to in paragraph 5(2)(b) above are the following—

(a)one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,

(b)one-half of the appropriate amount F35... , and

(c)one-half of any increase to which the wife had been entitled under paragraph 5 above]]

Textual Amendments

F15Sch. 5 paras. 5, 5A, 6 substituted for Sch. 5 paras. 5, 6 (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(15)

F16Sch. 5 paras. 5, 5A, 6, 6A, 7 omitted (6.4.2012 for specified purposes) by virtue of Pensions Act 2011 (c. 19), ss. 2(5), 38(4) (with s. 2(7)); S.I. 2011/3034, art. 4(b) (note that this amending provision is itself repealed (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 97(a))

F33Words in Sch. 5 para. 6(3) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(b)(2)(c), 86(1)(b)(2) (with s. 83(6))

F34Words in Sch. 5 para. 6(4) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(a)(2)(c), 86(1)(b)(2) (with s. 83(6))

F35Words in Sch. 5 para. 6(4)(b) repealed (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 27(7), 30(1)(a)(3), Sch. 1 para. 20, Sch. 7 Pt. 3 (with s. 5(3)-(7)); S.I. 2010/2650

Modifications etc. (not altering text)

[F366A.[F37[F16(1)This paragraph applies where W (referred to in paragraph 5 above) is a surviving civil partner.]E+W+S

[F37(1)This paragraph applies where W (referred to in paragraph 5 above) is—

[F38(a)a woman who does not fall within paragraph 7(3) below and whose deceased spouse was a woman,]

(b)a man whose deceased spouse was a man, or

(c)a surviving civil partner.]

(2)The amounts referred to in paragraph 5(2)(c) above are the following—

(a)one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,

(b)one-half of the appropriate amount F39... , and

(c)one-half of any increase to which the deceased [F40spouse or] civil partner had been entitled under paragraph 5 above.]]

Textual Amendments

F16Sch. 5 paras. 5, 5A, 6, 6A, 7 omitted (6.4.2012 for specified purposes) by virtue of Pensions Act 2011 (c. 19), ss. 2(5), 38(4) (with s. 2(7)); S.I. 2011/3034, art. 4(b) (note that this amending provision is itself repealed (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 97(a))

F39Words in Sch. 5 para. 6A(2)(b) repealed (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 27(7), 30(1)(a)(3), Sch. 1 para. 20, Sch. 7 Pt. 3 (with s. 5(3)-(7)); S.I. 2010/2650

Modifications etc. (not altering text)

7F41(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

[F41(2)Where an amount is required to be calculated in accordance with the provisions of [F42paragraph 5, 5A, 6 or 6A] or sub-paragraph (1) above—

(a)the amount so calculated shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny above; and

(b)where the amount so calculated would, apart from this sub-paragraph, be a sum less than 1/2p, that amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.]

[F43(3)For the purposes of paragraphs 5, 5A and 6A above, a woman falls within this sub-paragraph if—

(a)she was married to another woman who, at the time of her death, was a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b)that marriage subsisted before the time when that certificate was issued.]

Textual Amendments

F41Sch. 5 para. 7 omitted (6.4.2012 for the repeal of para. 7(1)) by virtue of Pensions Act 2011 (c. 19), ss. 2(5), 38(4) (with s. 2(7)); S.I. 2011/3034, art. 4(b) (note that this amending provision is itself repealed (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 97(a))

Modifications etc. (not altering text)