SCHEDULES

F1SCHEDULE 4AF7Additional Pension: Accrual Rates for Purposes of Section 45(2)(c)

Annotations:
Amendments (Textual)
F1

Sch. 4A inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 30(3), Sch. 4; S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F7

Sch. 4A heading substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 8(6)

PART I THE AMOUNT

1

1

The amount referred to in section 45(2)(c) above is to be calculated as follows—

a

take for each tax year concerned the amount for the year which is found under the following provisions of this Schedule;

b

add the amounts together;

c

divide the sum of the amounts by the number of relevant years;

d

the resulting amount is the amount referred to in section 45(2)(c) above, except that if the resulting amount is a negative one the amount so referred to is nil.

2

For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section F8... 39C(1) F9... or 48B(2) above, in a case where the deceased spouse died under pensionable age, F11or by virtue of section 39C(1) above, in a case where the deceased cohabiting partner died under pensionable ageF5or by virtue of section 39C(1) F9... or 48B(2) above, in a case where the deceased civil partner died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).

3

The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences.

4

The second alternative number is the number of tax years in the period—

a

beginning with the tax year in which the deceased F10spouse, civil partner or cohabiting partner attained the age of 16 or, if later, 1978-79; and

b

ending immediately before the tax year in which the deceased F10spouse, civil partner or cohabiting partner would have attained pensionable age if he had notdied earlier.

5

For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section 48BB(5) above, in a case where the deceased spouse F6or civil partner died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).

6

The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse F4or civil partner dies.

7

The second alternative number is the number of tax years in the period—

a

beginning with the tax year in which the deceased spouse F2or civil partner attained the age of 16 or, if later, 1978-79; and

b

ending immediately before the tax year in which the deceased spouse F3or civil partner would have attained pensionable age if he had not died earlier.

8

In this paragraph “relevant year” has the same meaning as in section 44 above.