SCHEDULES

SCHEDULE 5 E+W+S[F1 PENSION INCREASE OR LUMP SUM WHERE ENTITLEMENT TO RETIREMENT PENSION IS DEFERRED]

Textual Amendments

F1 Sch. 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)

C1 Sch. 5 modified (6.4.2005) by The Social Security (Retirement Pensions etc.) (Transitional Provisions) Regulations 2005 (S.I. 2005/469), regs. 1(1), 2

C2 Sch. 5 sums amended (with effect in accordance with arts. 1(3), 6 of the amending S.I.) by The Social Security Benefits Up Rating Order 2013 (S.I. 2013/574), arts. 1(2)(c), 4(4)(b) (for up rating orders applicable to earlier years, see S.I. 1993/349; S.I. 1994/542; S.I. 1995/559; S.I. 1996/599; S.I. 1997/543; S.I. 1998/470; S.I. 1999/264; S.I. 2000/440; S.I. 2001/207; S.I. 2002/668; S.I. 2003/526; S.I. 2004/552; S.I. 2005/522; S.I. 2006/645; S.I. 2007/688; S.I. 2008/632; S.I. 2009/497; S.I. 2010/793; S.I. 2011/821; S.I. 2012/780)

C3 Sch. 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 [F2 or civil partner] has deferred entitlement E+W+S

Textual Amendments

F2 Words in Sch. 5 para. 4 heading inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(a)

[F3 6A. [F4 [F5 (1) This paragraph applies where W (referred to in paragraph 5 above) is a surviving civil partner.] E+W+S

[F4 (1) This paragraph applies where W (referred to in paragraph 5 above) is—

(a) a woman 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 F6 ... , and

(c) one-half of any increase to which the deceased [F7 spouse or] civil partner had been entitled under paragraph 5 above.]]

Textual Amendments

F3 Sch. 5 para. 6A inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(9)

F4 Sch. 5 para. 6A(1) substituted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 3 para. 4(5)(a)

F5 Sch. 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))

F6 Words 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

F7 Words in Sch. 5 para. 6A(2)(c) inserted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 3 para. 4(5)(b)

Modifications etc. (not altering text)

C4 Sch. 5 paras. 4-7 modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)