SCHEDULES

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

Increase of pension where pensioner’s deceased spouse or civil partner has deferred entitlement

F15

F2(1)

Where—

(a)

a F3widow, widower or surviving civil partner (call that person “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 (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), F6...

(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)F7, 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.