Social Security Contributions and Benefits Act 1992 (c. 4)

Modifications etc. (not altering text)

C1 Pts. 1, 6 modified (6.4.2001) by S.I. 2001/1004, regs. 1(1), 113, 114(2) (with reg. 138)

Part II E+W+S Contributory Benefits

Modifications etc. (not altering text)

C2 Pt. 2 modified (E.W.S.) (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 49, 89(5)(a); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

C3 Pt. 2: power to modify conferred (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 52(1)(2)(6)(h), 89(4)(a) (with s. 52(7))

Benefits for widows and widowers E+W+S

[F1 39C Rate of widowed parent’s allowance and bereavement allowance. E+W+S

(1) The weekly rate of a widowed parent’s allowance shall be determined in accordance with the provisions of sections 44 to [F2 45AA] [F3 and Schedules 4A to 4C] below as they apply in the case of a Category A retirement pension, but subject, in particular, to the following provisions of this section and section [F4 46] below.

(2) [F5 The weekly rate of a bereavement allowance shall be determined in accordance with the provisions of section 44 below as they apply in the case of a Category A retirement pension so far as consisting only of the basic pension referred to in subsection (3)(a) of that section, but subject, in particular, to the following provisions of this section.]

[F5 (1A) In its application by virtue of subsection (1) above, section 44(4) below is to be read as if for the first amount specified in that provision there were substituted a reference to the amount prescribed for the purposes of this subsection.

(2) The weekly amount of a bereavement allowance is an amount equal to the amount prescribed for the purposes of subsection (1A) above.]

(3) In the application of sections 44 to [F6 45AA] [F7 and Schedules 4A to 4C] [F8 by virtue of subsection (1) above]—

(a) where the deceased spouse [F9 or civil partner] was over pensionable age at his or her death, references in those [F10 provisions] to the pensioner shall be taken as references to the deceased spouse [F9 or civil partner], and

(b) where the deceased spouse [F9 or civil partner] was under pensionable age at his or her death, references in those [F11 provisions] to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the deceased spouse [F9 or civil partner] and the tax year in which he or she died.

(4) Where a widowed parent’s allowance is payable to a person whose spouse [F9 or civil partner] dies after [F12 5th October 2002], the additional pension falling to be calculated under sections 44 to [F13 45AA] [F14 and Schedules 4A to 4C] below by virtue of subsection (1) above shall be one half of the amount which it would be apart from this subsection.

(5) Where a bereavement allowance is payable to a person who was under the age of 55 at the time of the spouse’s [F15 or civil partner's] death, the weekly rate of the allowance shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied by the number of years by which that person’s age at that time was less than 55 (any fraction of a year being counted as a year).]

Textual Amendments

F1 Ss. 39A-39C inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 55(2), 89(1); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F2 Word in s. 39C(1) substituted (with application in accordance with Sch. 4 para. 5(2)-(5) of the amending Act) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(2)(a); S.I. 2011/3033, art. 2(c)(iv)

F3 Words in s. 39C(1) substituted (3.1.2012 except in so far as relates to Sch. 4C) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(2)(b); S.I. 2011/3033, art. 2(c)(iv)

F4 Word in s. 39C(1) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(2)(c); S.I. 2011/3033, art. 2(c)(iv)

F5 S. 39C(1A)(2) substituted for s. 39C(2) (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(6)(a), 30(1)(a)(3) (with ss. 5(4)-(6), 6(7)); S.I. 2010/2650

F6 Word in s. 39C(3) substituted (with application in accordance with Sch. 4 para. 5(2)-(5) of the amending Act) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(3)(a); S.I. 2011/3033, art. 2(c)(iv)

F7 Words in s. 39C(3) substituted (3.1.2012 except in so far as relates to Sch. 4C) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(3)(b); S.I. 2011/3033, art. 2(c)(iv)

F8 Words in s. 39C(3) substituted (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(6)(b), 30(1)(a)(3) (with ss. 5(4)-(6), 6(7)); S.I. 2010/2650

F9 Words in s. 39C inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 22(a); S.I. 2005/3175, art. 2(1), Sch. 1

F10 Word in s. 39C(3)(a) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 4(3)

F11 Word in s. 39C(3)(b) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 4(3)

F12 Words in s. 39C(4) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 39(1)(a)(2)(a), 86(1)(b)(2) (with s. 83(6))

F13 Word in s. 39C(4) substituted (with application in accordance with Sch. 4 para. 5(2)-(5) of the amending Act) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(3)(a); S.I. 2011/3033, art. 2(c)(iv)

F14 Words in s. 39C(4) substituted (3.1.2012 except in so far as relates to Sch. 4C) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(3)(b); S.I. 2011/3033, art. 2(c)(iv)

F15 Words in s. 39C(5) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 22(b); S.I. 2005/3175, art. 2(1), Sch. 1

Modifications etc. (not altering text)

C4 S. 39C 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)