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Part XIU.K.Computation Of Benefits

[F1156Up-rating under section 150 above of pensions increased under section 52(3) of the Contributions and Benefits ActU.K.

(1)This section applies in any case where a person is entitled to a Category A retirement pension with an increase, under section 52(3) of the Contributions and Benefits Act, in the additional pension on account of the contributions of a spouse [F2or civil partner] who had died.

(2)Where in the case of any up-rating order under section 150 above—

(a)the spouse's [F3or civil partner's] final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but

(b)the person's final relevant year was an earlier tax year,

then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the spouse's [F3or civil partner's] contributions.

(3)Where in the case of any up-rating order under section 150 above—

(a)the person's final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but

(b)the spouse's [F3or civil partner's] final relevant year was an earlier tax year,

then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the person's contributions.]

Textual Amendments

F1S. 156 substituted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 130(1), 180(2)