Part II Contributory Benefits
Retirement pensions (Categories A and B)
43 Persons entitled to more than one retirement pension.
(1)
A person shall not be entitled for the same period to more than one retirement pension under this Part of this Act except as provided by subsection (2) below.
(2)
A person who, apart from subsection (1) above, would be entitled for the same period to both—
(a)
a Category A or a Category B retirement pension under this Part; and
(b)
a Category C or a Category D retirement pension under Part III of this Act,
shall be entitled to both of those pensions for that period, subject to any adjustment of them in pursuance of regulations under section 71 of the Administration Act.
(3)
A person who, apart from subsection (1) above, would be entitled—
F1(a)
to both a Category A retirement pension and one or more Category B retirement pensions under this Part for the same period,
F1(aa)
to more than one Category B retirement pension (but not a Category A retirement pension) under this Part for the same period, or
(b)
to both a Category C and a Category D retirement pension under Part III of this Act for the same period,
may from time to time give notice in writing to the Department specifying which of the pensions referred to in F2paragraph (a), (aa) or (b) (as the case may be) he wishes to receive.
(4)
If a person gives such a notice, the pension so specified shall be the one to which he is entitled in respect of any week commencing after the date of the notice.
(5)
If no such notice is given, the person shall be entitled to whichever of the pensions is from time to time the most favourable to him (whether it is the pension which he claimed or not).
F3(6)
For the purposes of this section, a pension under section 55A below is not a retirement pension.
44 Category A retirement pension.
(1)
A person shall be entitled to a Category A retirement pension if—
(a)
he is over pensionable age; and
F4(b)
he satisfies the relevant conditions or condition;
and, subject to the provisions of this Act, he shall become so entitled on the day on which he attains pensionable age and his entitlement shall continue throughout his life.
F5(1A)
In subsection (1)(b) above “the relevant conditions or condition” means—
(a)
in a case where the person attains pensionable age before 6th April 2010, the conditions specified in Schedule 3, Part 1, paragraph 5;
(b)
in a case where the person attains pensionable age on or after that date, the condition specified in Schedule 3, Part 1, paragraph 5A.
(2)
A Category A retirement pension shall not be payable in respect of any period falling before the day on which the pensioner’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act.
(3)
A Category A retirement pension shall consist of—
(a)
a basic pension payable at a weekly rate; and
(b)
an additional pension payable where there are one or more surpluses in the pensioner’s earnings factors for the relevant years.
F6(4)
In this subsection “the lower rate” means the rate payable for the first 196 days of entitlement in any period of incapacity for work.
F9(5A)
(a)
there is a surplus in the pensioner’s earnings factor for a relevant year if that factor exceeds the qualifying earnings factor for F12that year,
(b)
the amount of the surplus is the amount of that excess, and
(c)
for the purposes of section 45(1) and (2)(a) and (b) below, the adjusted amount of the surplus is the amount of that excess, as increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
(6)
F13Subject to subsection (7A) below any reference in this section or section 45 below F14or F15Schedule 4A or 4B to this Act to the pensioner’s earnings factor for any relevant year is a reference—
F16(za)
where the relevant year is the first appointed year or any subsequent year, to the aggregate of his earnings factors derived from F17so much of his earnings as did not exceed F18the applicable limit and upon which primary Class 1 contributions have been paid or treated as paid in respect of that year;
(a)
where the relevant year is 1987-88 or any subsequent tax year F19before the first appointed year, to the aggregate of—
(i)
his earnings factors derived from earnings upon which primary Class 1 contributions were paid or treated as paid in respect of that year, and
F20(ii)
his earnings factors derived from Class 2 and Class 3 contributions actually paid in respect of that year, or, if less, the qualifying earnings factor for that year; and
(b)
where the relevant year is an earlier tax year, to the aggregate of—
(i)
his earnings factors derived from Class 1 contributions actually paid by him in respect of that year; and
(ii)
his earnings factors derived from Class 2 and Class 3 contributions actually paid by him in respect of that year, or, if less, the qualifying earnings factor for that year.
(7)
In this section—
(a)
“relevant year” means 1978-79 or any subsequent tax year in the period between—
(i)
(inclusive) the tax year in which the pensioner attained the age of 16, and
(ii)
(exclusive) the tax year in which he attained pensionable age;
(b)
“final relevant year” means the last tax year which is a relevant year in relation to the pensioner;
F23(7A)
The Department may prescribe circumstances in which pensioners’ earnings factors for any relevant year may be calculated in such manner as may be prescribed.
(8)
For the purposes of this section any order under Article 23 of the Pensions Order (which made provision corresponding to section 130 of the Administration Act) shall be treated as an order under section 130 (but without prejudice to sections 16 and 17 of the M1Interpretation Act 1978).
F2444A Deemed earnings factors
F25A1
Subsections (1) to (4) below apply to the first appointed year or any subsequent tax year before 2010–11.
(1)
For the purposes of section 44(6)(za) above, if any of the conditions in subsection (2) below is satisfied for a relevant year F26to which this subsection applies, a pensioner is deemed to have an earnings factor for that year which—
(a)
(b)
is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.
(2)
The conditions referred to in subsection (1) above are that—
(a)
the pensioner would, apart from this section, have an earnings factor for the year—
(i)
equal to or greater than the qualifying earnings factor for the year; but
(ii)
less than the low earnings threshold for the year;
(b)
F29carer’s allowance—
(i)
was payable to the pensioner throughout the year; or
(ii)
would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;
(c)
for the purposes of paragraph 5(7)(b) of Schedule 3, the pensioner is taken to be precluded from regular employment by responsibilities at home throughout the year by virtue of—
(i)
the fact that child benefit was payable to him in respect of a child under the age of six; or
(ii)
his satisfying such other condition as may be prescribed; or
(d)
the pensioner is a person satisfying the requirement in subsection (3) below to whom long-term incapacity benefit F30or qualifying employment and support allowance was payable throughout the year, or would have been so payable but for the fact that—
(i)
(ii)
under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme.
(3)
The requirement referred to in subsection (2)(d) above is that—
(a)
for one or more relevant years the pensioner has paid, or (apart from this section) is treated as having paid, primary Class 1 contributions on earnings equal to or greater than the qualifying earnings factor; and
(b)
the years for which he has such a factor constitute at least one tenth of his working life.
(4)
For the purposes of subsection (3)(b) above—
(a)
a pensioner’s working life shall not include—
(i)
any tax year before 1978-79; or
(ii)
any year in which he is deemed under subsection (1) above to have an earnings factor by virtue of fulfilling the condition in subsection (2)(b) or (c) above; and
(b)
the figure calculated by dividing his working life by ten shall be rounded to the nearest whole year (and any half year shall be rounded down).
F33(4A)
The following do not apply to a pensioner attaining pensionable age on or after 6th April 2010—
(a)
the requirement referred to in subsection (2)(d) above, and
(b)
subsections (3) and (4) above.
(5)
The low earnings threshold for the first appointed year and subsequent tax years shall be £9,500 (but subject to section 130A of the Administration Act).
F34(5A)
In subsection (1)(a) “the applicable limit” has the same meaning as in section 44.
(6)
In subsection (2)(d)(ii) above, “occupational pension scheme” and “personal pension scheme” have the same meanings as in subsection (6) of section 30DD above for the purposes of subsection (5) of that section.
F35(7)
In subsection (2)(d) “qualifying employment and support allowance” means contributory employment and support allowance where—
(a)
that allowance was payable for a continuous period of 52 weeks;
(b)
that allowance included the support component under section 2(2) of the Welfare Reform Act (Northern Ireland) 2007; or
(c)
in the case of—
(i)
a man born between 6th April 1944 and 5th April 1947, or
(ii)
a woman born between 6th April 1949 and 5th April 1951,
that allowance was payable for a continuous period of 13 weeks immediately following a period throughout which statutory sick pay was payable.
F3644BDeemed earnings factors: 2010–11 onwards
(1)
This section applies to 2010–11 and subsequent tax years.
(2)
For the purposes of section 44(6)(za) above, if any of Conditions A to C in subsections (3) to (5) below is satisfied for a relevant year to which this section applies, a pensioner is deemed to have an earnings factor for that year which—
(a)
is derived from so much of his earnings as did not exceed F37the upper accrual point and on which primary Class 1 contributions were paid; and
(b)
is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.
(3)
Condition A is that the pensioner would, apart from this section, have an earnings factor for the year—
(a)
equal to or greater than the qualifying earnings factor (“the QEF”) for the year, but
(b)
less than the low earnings threshold for the year.
(4)
Condition B is that the pensioner—
(a)
would, apart from this section and section 44C below, have an earnings factor for the year less than the QEF for the year, but
(b)
is entitled to an aggregate amount of earnings factor credits for that year under section 44C below equal to the difference between the QEF for the year and the earnings factor mentioned in paragraph (a) above.
(5)
Condition C is that the pensioner is entitled to 52 earnings factor credits for that year under section 44C below.
(6)
This section has effect in relation to the flat rate introduction year and any subsequent tax year as if—
(a)
subsection (2)(b) above referred to an aggregate of earnings factors greater than the QEF, but less than the low earnings threshold, for the year (rather than to one equal to that threshold); and
(b)
Condition A in subsection (3) above (and the reference to it in subsection (2) above) were omitted.
(7)
In this section—
F38(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
“the low earnings threshold” means the low earnings threshold for the year concerned as specified in section 44A above; and
(c)
in subsections (3) and (4) above, any reference to the pensioner's earnings factor for a relevant year is to be construed in accordance with section 44(6)(za) above.
F3644CEarnings factor credits
(1)
This section applies, for the purposes of Conditions B and C in section 44B(4) and (5) above, to 2010–11 and subsequent tax years.
(2)
In respect of each week—
(a)
which falls in a relevant year to which this section applies, and
(b)
in respect of which a pensioner is eligible for earnings factor enhancement,
the pensioner is entitled to an earnings factor credit equal to 1/52 of the QEF for that year.
This is subject to subsection (5) below.
(3)
A pensioner is eligible for earnings factor enhancement in respect of a week if one or more of the following apply—
(a)
he was a relevant carer in respect of that week for the purposes of section 23A above (see section 23A(3));
(b)
carer's allowance was payable to him for any part of that week, or would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;
(c)
severe disablement allowance was payable to him for any part of that week;
(d)
long-term incapacity benefit was payable to him for any part of that week or would have been so payable but for the fact that—
(i)
he did not satisfy the contribution conditions in paragraph 2 of Schedule 3 to this Act, or
(ii)
under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme;
(e)
he satisfies such other conditions as may be prescribed.
(4)
In subsection (3)(d)(ii) above “occupational pension scheme” and “personal pension scheme” have the meanings given by subsection (6) of section 30DD above for the purposes of subsection (5) of that section.
(5)
For the purposes of Condition B in section 44B(4) above a person is not entitled to an aggregate amount of earnings factor credits in respect of a year that is greater than the difference referred to in that Condition.
(6)
For the purposes of this section a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
(7)
In section 44B above and this section—
(a)
“the QEF” means the qualifying earnings factor, and
(b)
any reference to a person being entitled to an earnings factor credit of a particular amount (or to an aggregate amount of earnings factor credits) for a year is a reference to the person being treated as having for that year an earnings factor (within the meaning of section 44(6)(za) above) of the amount in question by virtue of subsection (2) above.
45 The additional pension in a Category A retirement pension.
(1)
The weekly rate of the additional pension in a Category A retirement pension in any case where the pensioner attained pensionable age in a tax year before 6th April 1999 shall be the weekly equivalent of 1 1/4 per cent. of the F39adjusted amount of the surpluses mentioned in section 44(3)(b) above.
(2)
The weekly rate of the additional pension in a Category A retirement pension in any case where the pensioner attained pensionable age in a tax year after 5th April 1999 shall be F40the sum of the following—
(a)
in relation to any surpluses in the pensioner’s earnings factors for the tax years in the period beginning with 1978-79 and ending with 1987-88, the weekly equivalent of 25/N per cent. of the F39adjusted amount of those surpluses; and
(b)
(c)
in relation to any tax years falling within subsection (3A) below, the weekly equivalent of the amount calculated in accordance with Schedule 4A to this ActF43; and
(d)
in relation to the flat rate introduction year and subsequent tax years, the weekly equivalent of the amount calculated in accordance with Schedule 4B to this Act.
(3)
In subsection (2)(b) above, “relevant percentage” means—
(a)
20/N per cent., where the pensioner attained pensionable age in 2009-10 or any subsequent tax year;
(b)
(20+X)/N per cent., where the pensioner attained pensionable age in a tax year falling within the period commencing with 1999-2000 and ending with 2008-9.
F44(3A)
The following tax years fall within this subsection—
(a)
the first appointed year;
(b)
subsequent tax years F45before the flat rate introduction year.
(4)
In this section—
(a)
X = 0.5 for each tax year by which the tax year in which the pensioner attained pensionable age precedes 2009-10; and
(b)
N = the number of tax years in the pensioner’s working life which fall after 5th April 1978;
but paragraph (b) above is subject, in particular, to subsection (5) and, where applicable, section 46 below.
(5)
Regulations may direct that in prescribed cases or classes of cases any tax year shall be disregarded for the purpose of calculating N under subsection (4)(b) above, if it is a tax year after 5th April 1978 in which the pensioner—
(a)
was credited with contributions or earnings under this Act by virtue of regulations under section 22(5) above, or
(b)
was precluded from regular employment by responsibilities at home, or
(c)
in prescribed circumstances, would have been treated as falling within paragraph (a) or (b) above,
but not so as to reduce the number of years below 20.
(6)
For the purposes of subsections (1) and (2) above, the weekly equivalent of F46any amount shall be calculated by dividing that amount by 52 and rounding the result to the nearest whole penny, taking any 1/2p as nearest to the next whole penny.
(7)
Where the amount falling to be rounded under subsection (6) above is a sum less than 1/2p, the amount calculated under that subsection shall be taken to be zero, notwithstanding any other provision of this Act or the Administration Act.
(8)
The sums which are the weekly rate of the additional pension in a Category A retirement pension are subject to alteration by orders made by the Department under section 132 of the Administration Act.
F4745A Effect of family credit and disability working allowance on earnings factor.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4845B Reduction of additional pension in Category A retirement pension: pension sharing.
(1)
The weekly rate of the additional pension in a Category A retirement pension shall be reduced as follows in any case where—
(a)
the pensioner has become subject to a state scheme pension debit, and
(b)
the debit is to any extent referable to the additional pension.
(2)
If the pensioner became subject to the debit in or after the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount.
(3)
If the pensioner became subject to the debit before the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount multiplied by the relevant revaluation percentage.
(4)
The appropriate weekly amount for the purposes of subsections (2) and (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pension mentioned in subsection (5) below is equal to so much of the debit as is referable to the additional pension.
(5)
The pension referred to above is a notional pension for the pensioner by virtue of section 44(3)(b) above which becomes payable on the later of—
(a)
his attaining pensionable age, and
(b)
the valuation day.
(6)
For the purposes of subsection (3) above, the relevant revaluation percentage is the percentage specified, in relation to earnings factors for the tax year in which the pensioner became subject to the debit, by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
F49(7)
The Department may by regulations make provision for the calculation and verification of cash equivalents for the purposes of this section.
(7A)
The power conferred by subsection (7) above includes power to provide—
(a)
for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and
(b)
for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.
(8)
In this section—
“final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age;
“state scheme pension debit” means a debit under Article 46(1)(a) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (debit for the purposes of this Part of this Act);
“valuation day” means the day on which the pensioner became subject to the state scheme pension debit.
46 Modifications of s. 45 for calculating the additional pension in certain benefits.
F50(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)
For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39(1) F51or 39C(1). . . above or section F5248A(4) F53, 48B(2) or 48BB(5) below in a case where the deceased spouse died under pensionable age F54or by virtue of section 39C(1) above or section 48A(4), 48B(2) or 48BB(5) below in a case where the deceased civil partner died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—
F55N=
- (a)
the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences, or
- (b)
the number of tax years in the period—
- (i)
beginning with the tax year in which the deceased spouse F56or civil partner (“S”) attained the age of 16 or if later 1978 79, and
- (ii)
ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier.
whichever is the smaller number.
- (i)
.
F57(3)
For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 48BB below in a case where the deceased spouse F58or civil partner died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—
“N” =
- “a
the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse F58or civil partner dies, or
- b
the number of tax years in the period—
- (i)
beginning with the tax year in which the deceased spouse F58or civil partner (“S”) attained the age of 16 or, if later, 1978-79, and
- (ii)
ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier,
- (i)
whichever is the smaller number. ”
F59(4)
For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39C(1) above in a case where the deceased spouse or civil partner died under pensionable age, section 45 above has effect subject to the following additional modifications—
(a)
the omission of subsection (2)(d), and
(b)
the omission in subsection (3A)(b) of the words “before the flat rate introduction year”.
47 Increase of Category A retirement pension for invalidity.
(1)
Subject to section 61 below, the weekly rate of a Category A retirement pension shall be increased if the pensioner was entitled to an F60age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above in respect of—
(a)
any day falling within the period of 8 weeks ending immediately before the day on which he attains pensionable age; or
(b)
the last day before the beginning of that period;
and the increase shall, subject to subsection (2) below, be of an amount equal to the appropriate weekly rate of the F60age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above on that day.
(2)
Where for any period the weekly rate of a Category A retirement pension includes an additional pension, for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under subsection (1) above and the pensioner shall be entitled to an increase under that subsection only if there is a balance remaining after that deduction and, if there is such a balance, of an amount equal to it.
(3)
In subsection (2) above the “relevant amount” means an amount equal to the additional pension, reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of F61section 42 of the Pensions Act.
(4)
In this section any reference to an additional pension is a reference to that pension after any increase under section 52(3) below but without any increase under paragraphs 1 and 2 of Schedule 5 to this Act.
(5)
In ascertaining for the purposes of subsection (1) above the rate of a pensioner’s F60age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above, regard shall be had to the rates in force from time to time.
(6)
Regulations may provide that subsection (1) above shall have effect as if for the reference to 8 weeks there were substituted a reference to a larger number of weeks specified in the regulations.
48 Use of former spouse’s contributions.
(1)
Where a person—
(a)
has been F62in a relevant relationship, and
(b)
in respect of the tax year in which the F63relationship terminated or any previous tax year, does not with his own contributions satisfy the contribution conditions for a Category A retirement pension,
then, for the purpose of enabling him to satisfy those conditions (but only in respect of any claim for a Category A retirement pension), the contributions of his former spouse F64or civil partner may to the prescribed extent be treated as if they were his own contributions.
(2)
Subsection (1) above shall not apply in relation to any person who attained pensionable age before 6th April 1979 if the termination of his F65relevant relationship also occurred before that date.
F66(3)
Where a person has been in a relevant relationship more than once, this section applies only to the last relevant relationship and the references to his relevant relationship and his former spouse or civil partner shall be construed accordingly.
F66(4)
In this section, “relevant relationship” means a marriage or civil partnership.
F6748A Category B retirement pension for married person.
(1)
A person who—
(a)
has attained pensionable age, and
(b)
on attaining that age was a married person or marries after attaining that age,
shall be entitled to a Category B retirement pension by virtue of the contributions of the other party to the marriage (“the spouse”) if the following requirement is met.
(2)
The requirement is that the spouse—
(a)
has attained pensionable age F68... , and
F69(b)
satisfies the relevant conditions or condition.
F70(2ZA)
In subsection (2)(b) above “the relevant conditions or condition” means—
(a)
in a case where the spouse is a married man who attains pensionable age before 6th April 2010, the conditions specified in Schedule 3, Part 1, paragraph 5;
(b)
in a case where the spouse attains pensionable age on or after that date, the condition specified in Schedule 3, Part 1, paragraph 5A.
F71(2A)
A person who—
(a)
has attained pensionable age, and
(b)
on attaining that age was a civil partner or forms a civil partnership after attaining that age,
shall be entitled to a Category B retirement pension by virtue of the contributions of the other party to the civil partnership (“the contributing civil partner”) if the following requirement is met.
(2B)
The requirement is that the contributing civil partner—
(a)
has attained pensionable age F72... , and
F73(b)
satisfies the condition specified in Schedule 3, Part 1, paragraph 5A.
(3)
During any period when the spouse F74or contributing civil partner is alive, a Category B retirement pension payable by virtue of this section shall be payable at the weekly rate specified in Schedule 4, Part I, paragraph 5.
(4)
During any period after the spouse F74or contributing civil partner is dead, a Category B retirement pension payable by virtue of this section shall be payable at the weekly rate corresponding to—
(a)
the weekly rate of the basic pension, plus
(b)
half of the weekly rate of the additional pension, determined in accordance with the provisions of sections 44 to F7545B above F76and F77Schedules 4A and 4B to this Act as they apply in relation to a Category A retirement pension but subject to section 46(2) above and the modification in section 48C(4) below.
F78(4A)
Subsection (4) above shall have effect with the omission of the words from “plus” to the end if the pensioner is not the F79widow, widower or surviving civil partner of the person by virtue of whose contributions the pension is payable.
F80(5)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8148B Category B retirement pension for widows and widowers.
(1)
A person (“the pensioner” whose spouse died—
(a)
while they were married, and
(b)
after the pensioner attained pensionable age,
shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse if the spouse satisfied F82the relevant conditions or condition.
F83(1ZA)
In subsection (1) above “the relevant conditions or condition” means—
(a)
in a case where the spouse—
(i)
died before 6th April 2010, or
(ii)
died on or after that date having attained pensionable age before that date,
the conditions specified in Schedule 3, Part 1, paragraph 5;
(b)
in a case where the spouse died on or after that date without having attained pensionable age before that date, the condition specified in Schedule 3, Part 1, paragraph 5A.
F84(1A)
A person (“the pensioner”) who attains pensionable age on or after 6th April 2010 and whose civil partner died—
(a)
while they were civil partners of each other, and
(b)
after the pensioner attained pensionable age,
shall be entitled to a Category B retirement pension by virtue of the contributions of the civil partner if the civil partner satisfied F85the condition specified in Schedule 3, Part 1, paragraph 5A.
(2)
A Category B retirement pension payable by virtue of subsection (1) F86or (1A) above shall be payable at a weekly rate corresponding to—
(a)
the weekly rate of the basic pension, plus
(b)
half of the weekly rate of the additional pension,
(3)
Where the spouse F90or civil partner died under pensionable age, references in the provisions of section 44 to F8745B above F88and Schedule 4A to this Act as applied by subsection (2) above to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse F90or civil partner died.
(4)
A person who has attained pensionable age (“he pensioner”) whose spouse died before the pensioner attained that age shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse if—
(a)
where the pensioner is a woman, the following condition is satisfied, and
(b)
where the pensioner is a man, the following condition would have been satisfied on the assumption mentioned in subsection (7) below.
(5)
The condition is that the pensioner—
(a)
is entitled (or is treated by regulations as entitled) to a widow’s pension by virtue of section 38 above, and
(b)
became entitled to that pension in consequence of the spouse’s death.
(6)
A Category B retirement pension payable by virtue of subsection (4) above shall be payable—
(a)
where the pensioner is a woman, at the same weekly rate as her widow’s pension and
(b)
where the pensioner is a man, at the same weekly rate as that of the pension to which he would have been entitled by virtue of section 38 above on the assumption mentioned in subsection (7) below.
(7)
The assumption referred to in subsections (4) and (6) above is that a man is entitled to a pension by virtue of section 38 above on the same terms and conditions, and at the same rate, as a woman.
F91(8)
Nothing in subsections (4) to (7) above applies in a case where the spouse dies on or after the appointed day (as defined by section 36A(3)).
F9248BB Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
(1)
Subsection (2) below applies where a person (“the pensioner”) who has attained pensionable age—
(a)
was, immediately before attaining that age, entitled to a widowed parent’s allowance in consequence of the death of his or her spouse F93or civil partner; and
(b)
has not F94following that death married or formed a civil partnership.
(2)
The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse F93or civil partner, which shall be payable at the same weekly rate as the widowed parent’s allowance.
(3)
Subsections (4) to (10) below apply where a person (“the pensioner”) who has attained pensionable age—
(a)
was in consequence of the death of his or her spouse F93or civil partner either—
(i)
entitled to a bereavement allowance at any time prior to attaining that age, or
(ii)
entitled to a widowed parent’s allowance at any time when over the age of 45 (but not immediately before attaining pensionable age); and
(b)
has not F95following that death married or formed a civil partnership.
(4)
The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse F93or civil partner.
(5)
A Category B retirement pension payable by virtue of subsection (4) above shall be payable at a weekly rate corresponding to the weekly rate of the additional pension determined in accordance with the provisions of sections 44 to F9645 above F97and F98Schedules 4A and 4B to this Act as they apply in relation to a Category A retirement pension, but F99subject to section 46(3) above and to the following provisions of this section and the modification in section 48C(4) below.
(6)
Where the spouse F93or civil partner died under pensionable age, references in the provisions of sections 44 to F9645 above F97and Schedule 4A to this Act, as applied by subsection (5) above, to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse F93or civil partner died.
(7)
(8)
Where the pensioner was under the age of 55 at the relevant time, the weekly rate of the pension shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied—
(a)
by the number of years by which the pensioner’s age at that time was less than 55 (any fraction of a year being counted as a year), or
(b)
by ten, if that number exceeds ten.
(9)
In subsection (8) above “the relevant time” means—
(a)
where the pensioner became entitled to a widowed parent’s allowance in consequence of the death of the spouse F93or civil partner, the time when the pensioner’s entitlement to that allowance ended; and
(b)
otherwise, the time of the spouse’s F101or civil partner's death.
(10)
The amount determined in accordance with subsections (5) to (9) above as the weekly rate of the pension payable to the pensioner by virtue of subsection (4) above shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date of the spouse’s F101or civil partner's death until the date when the pensioner attained pensionable age, that weekly rate would have been increased during that period by virtue of any orders under section 132 of the Administration Act (annual up-rating of benefits).
F10248C Category B retirement pension: general.
(1)
Subject to the provisions of this Act, a person’s entitlement to a Category B retirement pension shall begin on the day on which the conditions of entitlement become satisfied and shall continue for life.
(2)
In any case where—
(a)
a person would, apart from section 43(1) above, be entitled both to a Category A and to a Category B retirement pension, and
(b)
section 47(1) above would apply for the increase of the Category A retirement pension,
section 47(1) above shall be taken as applying also for the increase of the Category B retirement pension, subject to reduction or extinguishment of the increase by the application of section 47(2) above or section 42(5) of the Pensions Act.
(3)
In the case of a pensioner whose spouse died on or before F1035th October 2002, sections 48A(4)(b) and 48B(2)(b) above shall have effect with the omission of the words “half of”.
(4)
X149 Category B retirement pension for women.
(1)
A woman who is or has been married, and has attained pensionable age, shall be entitled to a Category B retirement pension by virtue of the contributions of her husband; and the cases in which a woman is so entitled are those specified in subsections (2) to (5) below.
(2)
The first case of entitlement is where the woman is married to that husband at the time when she attains pensionable age and—
(a)
he also has attained pensionable age and has become entitled to a Category A retirement pension; and
(b)
he satisfies the relevant contribution conditions.
(3)
The second case of entitlement is where the woman marries after attaining pensionable age and—
(a)
her husband has also attained pensionable age and has become entitled to a Category A retirement pension; and
(b)
he satisfies the relevant contribution conditions.
(4)
The third case of entitlement is where the woman’s husband is dead and his death was after she attained pensionable age, and—
(a)
she was married to him when he died; and
(b)
before his death he satisfied the relevant contribution conditions.
(5)
The fourth case of entitlement is where the woman’s husband is dead and his death was before she attained pensionable age, and—
(a)
she was a widow immediately before attaining pensionable age and is entitled (or is treated by regulations as entitled) to a widow’s pension; and
(b)
she became entitled to the pension in consequence of the husband’s death.
(6)
The relevant contribution conditions for the purposes of the first, second and third cases of entitlement are those specified in Schedule 3, Part I, paragraph 5.
(7)
Subject to the provisions of this Act, a woman’s entitlement to a Category B retirement pension shall commence on the day on which the conditions of entitlement become satisfied in her case and shall continue throughout her life.
(8)
A woman’s Category B retirement pension shall not be payable for any period falling before the day on which the pensioner’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act.
X250 Rate of Category B retirement pension for women.
(1)
A woman’s Category B retirement pension—
(a)
in the first and second cases of entitlement under section 49 above, shall—
(i)
during any period in which the husband is alive, be payable at the weekly rate specified in Schedule 4, Part I, paragraph 5, and
(ii)
during any period after he is dead, be payable at a weekly rate ascertained in accordance with subsection (3) below;
(b)
in the third case of entitlement under that section, shall be payable at a weekly rate ascertained in accordance with subsection (3) below; and
(c)
in the fourth case of entitlement under that section, shall be payable at the same weekly rate as her widow’s pension.
(2)
In any case where—
(a)
a woman would, apart from section 43(1) above, be entitled both to a Category A and to a Category B retirement pension, and
(b)
subsection (1) of section 47 above would apply for the increase of the Category A retirement pension,
that subsection shall be taken as applying also for the increase of the Category B retirement pension, subject to reduction or extinguishment of the increase by the application of section 47(2) above or F109section 42(5) of the Pensions Act.
(3)
The weekly rate referred to in paragraphs (a)(ii) and (b) of subsection (1) above for a woman’s Category B retirement pension shall be determined in accordance with the provisions of sections 44 and 45 above as they apply in the case of a Category A retirement pension, but subject, in particular—
(a)
to section 46(2) above; and
(b)
to subsections (4) and (5) below.
(4)
In the application of sections 44 and 45 above by virtue of subsection (3) above—
(a)
references in those sections to the pensioner shall be taken as references to the husband, and
(b)
where, in the third case of entitlement under section 49 above, the husband was under pensionable age when he died, references in those sections to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the husband and the tax year in which he died.
(5)
In the case of a widow whose husband dies after 5th April 2000, the additional pension falling to be calculated under sections 44 and 45 above by virtue of subsection (3) above shall be one half of the amount which it would be apart from this subsection.
51 Category B retirement pension for widowers.
(1)
A man shall be entitled to a Category B retirement pension if—
(a)
he has had a wife and she has died on or after 6th April 1979, and he was married to her when she died; and
(b)
they were both over pensionable age when she died; and
(c)
before her death she satisfied the contribution conditions for a Category A retirement pension in Schedule 3, Part I, paragraph 5.
F110(1A)
A civil partner shall be entitled to a Category B retirement pension if—
(a)
his or her civil partner has died and they were civil partners of each other at the time of that death,
(b)
they were both over pensionable age at the time of that death, and
(c)
before that death the deceased civil partner satisfied the contribution conditions for a Category A retirement pension in Schedule 3, Part 1, paragraph 5.
(2)
The weekly rate of a F111person's Category B retirement pension under this section shall, subject to subsection (3) below, be determined in accordance with the provisions of F112sections 44 to F11345 above F114and Schedule 4A to this Act as they apply in the case of a Category A retirement pension, taking references in those sections to the pensioner as references to the wife F115or deceased civil partner.
(3)
In the case of a widower whose wife dies after F1165th October 2002 F117or a surviving civil partner, the additional pension falling to be calculated under F112sections 44 to F11345 above F114and Schedule 4A to this Act by virtue of subsection (2) above shall be one half of the amount which it would be apart from this subsection.
(4)
F12051A Special provision for married people.
(1)
This section has effect where, apart from section 43(1) above, a married person F121or civil partner would be entitled both—
(a)
to a Category A retirement pension, and
(b)
to a Category B retirement pension by virtue of the contributions of the other party to the marriage F122or civil partnership.
(2)
If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the weekly rate specified in Schedule 4, Part I, paragraph 5, that basic pension shall be increased by the lesser of—
(a)
the amount of the shortfall, or
(b)
the amount of the weekly rate of the Category B retirement pension.
(3)
This section does not apply in any case where both parties to the marriage attained pensionable age before 6th April 1979.
52 Special provision for surviving spouses.
(1)
This section has effect where, apart from section 43(1) above, a person would be entitled both—
(a)
to a Category A retirement pension; and
(2)
If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the full amount, that basic pension shall be increased by the lesser of—
(a)
the amount of the shortfall, or
(b)
the amount of the basic pension in the rate of the Category B retirement pension,
“full amount”meaning for this purpose the sum specified in section 44(4) above as the weekly rate of the basic pension in a Category A retirement pension.
(3)
If the additional pension in the Category A retirement pension falls short of the prescribed maximum, that additional pension shall be increased by the lesser of—
(a)
the amount of the shortfall, or
(b)
the amount of the additional pension in the Category B retirement pension.
(4)
This section does not apply in any case where the death of the wife or husband, as the case may be, occurred before 6th April 1979 and the surviving spouse had attained pensionable age before that date.
F12553. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
54 Category A and Category B retirement pensions: supplemental provisions.
(1)
Regulations may provide that in the case of a person of any prescribed description who—
(a)
has become entitled to a Category A or Category B retirement pension F126... ; and
(b)
elects in such manner and in accordance with such conditions as may be prescribed that the regulations shall apply in his case,
this Part of this Act shall have effect as if that person had not become entitled to such a retirement pension F127or to a shared additional pension.
(2)
Regulations under subsection (1) above may make such modifications of the provisions of this Part of this Act, or of those of F128Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 as those provisions apply in a case where a person makes an election under the regulations, as may appear to the Department necessary or expedient.
F129(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F130(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13155Pension increase or lump sum where entitlement to retirement pension is deferred
(1)
Where a person's entitlement to a Category A or Category B retirement pension is deferred, Schedule 5 to this Act has effect.
(2)
In that Schedule—
paragraph A1 makes provision enabling an election to be made where the pensioner's entitlement is deferred
paragraphs 1 to 3 make provision about increasing pension where the pensioner's entitlement is deferred
paragraphs 3A and 3B make provision about lump sum payments where the pensioner's entitlement is deferred
paragraph 3C makes provision enabling an election to be made where the pensioner's deceased spouse F132or civil partner has deferred entitlement
paragraphs 4 to 7 make provision about increasing pension where the pensioner's deceased spouse F132or civil partner has deferred entitlement
paragraphs 7A and 7B make provision about lump sum payments where the pensioner's deceased spouse F132or civil partner has deferred entitlement
paragraphs 7C to 9 make supplementary provision.
(3)
For the purposes of this Act a person's entitlement to a Category A or Category B retirement pension is deferred if and so long as that person—
F133(a)
does not become entitled to that pension by reason only of not satisfying the conditions of section 1 of the Administration Act (entitlement to benefit dependent on claim), or
(b)
in consequence of an election under section 54(1) above, falls to be treated as not having become entitled to that pension,
and, in relation to any such pension, “period of deferment” shall be construed accordingly.