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
F16
F2(1)
This paragraph applies where W (referred to in paragraph 5 above) is a widower.
(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 F36th 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 F35th 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 F4... , and
(c)
one-half of any increase to which the wife had been entitled under paragraph 5 above.