F1SCHEDULE 4AAdditional Pension: Accrual Rates for Purposes of Section 45(2)(c)
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 F2... 39C(1) F3... or 48B(2) above, in a case where the deceased spouse died under pensionable age, F4or by virtue of section 39C(1) above, in a case where the deceased cohabiting partner died under pensionable age F5or by virtue of section 39C(1) F3... 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 F6spouse, 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 F6spouse, 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 F7or 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 F8or 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 F9or 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 F10or 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.