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Social Security Contributions and Benefits (Northern Ireland) Act 1992

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Changes over time for: Paragraph 7

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Version Superseded: 07/06/2012

Status:

Point in time view as at 27/10/2008.

Changes to legislation:

Social Security Contributions and Benefits (Northern Ireland) Act 1992, Paragraph 7 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

7(1)For the purposes of [F1paragraphs 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 [F2by virtue of] section 132 of the Administration Act corresponding to an order [F2by 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 [F3or 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 [F4paragraph 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 [F5Pensions Act] or the Administration Act.

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