Social Security Contributions and Benefits (Northern Ireland) Act 1992

Increase of pension where pensioner’s deceased spouse [F1or civil partner] has deferred entitlementN.I.

4[F2(1)Subject to paragraph 8, this paragraph applies where a [F3widow, widower or surviving civil partner] (“W”) is entitled to a Category A or Category B retirement pension and was married to [F4or was the civil partner of] the other party to the marriage [F5or civil partnership] (“S”) when S died and one of the following conditions is met—N.I.

(a)S was entitled to a Category A or Category B retirement pension with an increase under this Schedule,

(b)W is a [F3widow, widower or surviving civil partner] to whom paragraph 3C applies and has made an election under paragraph 3C(2)(a), or

(c)paragraph 3C would apply to W but for the fact that the condition in sub-paragraph (1)(d) of that paragraph is not met.]

[F2(1A)Subject to sub-paragraph (3), the rate of W’s pension shall be increased—

(a)in a case falling within sub-paragraph (1)(a), by an amount equal to the increase to which S was entitled under this Schedule, apart from [F6paragraphs 5 to 6A],

(b)in a case falling within sub-paragraph (1)(b), by an amount equal to the increase to which S would have been entitled under this Schedule, apart from [F6paragraphs 5 to 6A], if the period of deferment had ended immediately before S’s death and S had then made an election under paragraph A1(1)(a), or

(c)in a case falling within sub-paragraph (1)(c), by an amount equal to the increase to which S would have been entitled under this Schedule, apart from [F6paragraphs 5 to 6A], if the period of deferment had ended immediately before S’s death.]

F7(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)If a married person dies after [F85th October 2002] [F9or a civil partner dies on or after 5th December 2005], the rate of the retirement pension for that person’s [F10widow, widower or surviving civil partner] shall be increased by an amount equivalent to the sum of—

(a)the increase in the basic pension to which the deceased spouse [F11or civil partner] was entitled; and

(b)one-half of the increase in the additional pension.

(4)In any case where—

(a)there is a period between the death of the former spouse [F12or civil partner] and the date on which the surviving spouse [F12or civil partner] becomes entitled to a Category A or Category B retirement pension, and

(b)one or more orders have come into force under section 132 of the Administration Act during that period,

the amount of the increase to which the surviving spouse [F12or civil partner] is entitled under this paragraph shall be determined as if the order or orders had come into force before the beginning of that period.

(5)This paragraph does not apply in any case where the deceased spouse died before 6th April 1979 and the widow or widower attained pensionable age before that date.

Textual Amendments

F2Sch. 5 para. 4(1)(1A) substituted for Sch. 5 para. 4(1) (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), art. 1(4), Sch. 9 para. 9

F7Sch. 5 para. 4(2) omitted by virtue of S.I. 1995/3213 (N.I. 22), arts. 1, 123, Sch. 2 Pt. III para. 18(13)(14)

F8Words in Sch. 5 para. 4(3) substituted (retrospectively) by virtue of 2000 c. 4 (N.I.), s. 35(1)(a)(2)(c)

Modifications etc. (not altering text)

C1Sch. 5 paras. 4-7 modified (6.10.2002) by S.R. 2001/441, art. 2

C2Sch. 5 para. 4 restricted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), art. 1(4), Sch. 9 para. 21

C3Sch. 5 para. 4(1) modified (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1, 123, Sch. 2 para. 18(14)

[F135F14(1)Where—N.I.

(a)a [F15widow, widower or surviving civil partner] (call that person “W”) is entitled to a Category A or Category B retirement pension and was married to [F16or was the civil partner of] the other party to the marriage [F17or civil partnership] (call that person “S”) when S dies, and

(b)S either—

(i)was entitled to a guaranteed minimum pension with an increase under section 11(1) of the Pensions Act, or

(ii)would have been so entitled if S had retired on the date of S’s death,

the rate of W’s pension shall be increased by the following amount.

(2)The amount is—

(a)where W is a widow, an amount equal to the sum of the amounts set out in paragraph 5A(2) or (3) below (as the case may be), F18...

(b)where W is a widower, an amount equal to the sum of the amounts set out in paragraph 6(2), (3) or (4) below (as the case may be)[F19, and

(c)where W is a surviving civil partner, an amount equal to the sum of the amounts set out in paragraph 6A(2) below].]

Textual Amendments

F13Sch. 5, paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by S.I. 1995/3213 (N.I. 22), arts. 1, 123, Sch. 2 para. 18(15)(16)

F14Sch. 5 para. 1 modified (13.12.1995) by S.I. 1995/3213, art. 123, Sch. 2 Pt. III para. 18(16)

Modifications etc. (not altering text)

C4Sch. 5 paras. 4-7 modified (6.10.2002) by S.R. 2001/441, art. 2

[F205A(1)This paragraph applies where W (referred to in paragraph 5 above) is a widow.N.I.

(2)Where the husband dies before [F216th October 2002], the amounts referred to in paragraph 5(2)(a) above are the following—

(a)an amount equal to one-half of the increase mentioned in paragraph 5(1)(b) above,

(b)the appropriate amount, and

(c)an amount equal to any increase to which the husband had been entitled under paragraph 5 above.

(3)Where the husband dies after [F215th October 2002], the amounts referred to in paragraph 5(2)(a) above are the following—

(a)one-half of the appropriate amount after it has been reduced by the amount of any increases under section 105 of the Pensions Act, and

(b)one-half of any increase to which the husband had been entitled under paragraph 5 above.]

Textual Amendments

F20Sch. 5 paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by S.I. 1995/3213 (N.I. 22), arts. 1, 123, Sch. 2 para. 18(15)(16)

F21Words in Sch. 5 para. 5A(2)(3) substituted (retrospectively) by virtue of 2000 c. 4 (N.I.), s. 35(1)(2)(c)

Modifications etc. (not altering text)

C5Sch. 5 paras. 4-7 modified (6.10.2002) by S.R. 2001/441, art. 2

[F226(1)This paragraph applies where W (referred to in paragraph 5 above) is a widower.N.I.

(2)Where the wife dies before 6th April 1989, the amounts referred to in paragraph 5(2)(b) above are the following—

(a)an amount equal to the increase mentioned in paragraph 5(1)(b) above,

(b)the appropriate amount, and

(c)an amount equal to any increase to which the wife had been entitled under paragraph 5 above.

(3)Where the wife dies after 5th April 1989 but before [F236th October 2002], the amounts referred to in paragraph 5(2)(b) above are the following—

(a)the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,

(b)one-half of that increase, so far as attributable to employment after 5th April 1988,

(c)the appropriate amount reduced by the amount of any increases under section 105 of the Pension Act, and

(d)any increase to which the wife had been entitled under paragraph 5 above.

(4)Where the wife dies after [F235th October 2002], the amounts referred to in paragraph 5(2)(b) above are the following—

(a)one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,

(b)one-half of the appropriate amount after it has been reduced by the amount of any increases under section 105 of the Pensions Act, and

(c)one-half of any increase to which the wife had been entitled under paragraph 5 above.]

Textual Amendments

F22Sch. 5 paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by S.I. 1995/3213 (N.I. 22), arts. 1, 123, Sch. 2 Pt. III paras. 18(15)(16)

F23Words in Sch. 5 para. 6(3)(4) substituted (retrospectively) by virtue of 2000 c. 4 (N.I.), s. 35(1)(2)(c)

Modifications etc. (not altering text)

C6Sch. 5 paras. 4-7 modified (6.10.2002) by S.R. 2001/441, art. 2

[F246A.(1)This paragraph applies where W (referred to in paragraph 5 above) is a surviving civil partner.N.I.

(2)The amounts referred to in paragraph 5(2)(c) above are the following—

(a)one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,

(b)one-half of the appropriate amount after it has been reduced by the amount of any increases under section 105 of the Pensions Act, and

(c)one-half of any increase to which the deceased civil partner had been entitled under paragraph 5 above.]

7(1)For the purposes of [F25paragraphs 5 to 6A] above, the “appropriate amount” means the greater of—N.I.

(a)the amount by which the deceased person’s Category A or Category B retirement pension had been increased [F26by virtue of] section 132 of the Administration Act corresponding to an order [F26by virtue of] section 150(1)(e) of the Great Britain Administration Act; or

(b)the amount by which his Category A or Category B retirement pension would have been so increased had he died immediately before his surviving spouse [F27or civil partner] became entitled to a Category A or Category B retirement pension.

(2)Where an amount is required to be calculated in accordance with the provisions of [F28paragraph 5, 5A, 6 or 6A] or sub-paragraph (1) above—

(a)the amount so calculated shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny above; and

(b)where the amount so calculated would, apart from this sub-paragraph, be a sum less than 1/2p, that amount shall be taken to be zero, notwithstanding any other provision of this Act, the [F29Pensions Act] or the Administration Act.