SCHEDULES

SCHEDULE 5Pension Increase or Lump Sum Where Entitlement to Retirement Pension is Deferred

F1Entitlement to lump sum where pensioner’s deceased spouse F2or civil partner has deferred entitlement

7A.

(1)

This paragraph applies where a person to whom paragraph 3C applies (“W”) has made (or is treated as having made) an election under paragraph 3C(2)(b).

(2)

W is entitled to an amount calculated in accordance with paragraph 7B (a “widowed person’s F3or surviving civil partner's lump sum”).