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.
Textual Amendments
F1Words in Sch. 5 para. 7(1) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434), art. 1(3), Sch. para. 6(i)(i)(aa)
F2Words in Sch. 5 para. 7(1)(a) substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 para. 40; S.R. 1994/450, art. 2, Sch. Pt. IV
F3Words in Sch. 5 para. 7(1)(b) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434), art. 1(3), Sch. para. 6(i)(i)(bb)
F4Words in Sch. 5 para. 7(2) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434), art. 1(3), Sch. para. 6(i)(ii)
F5Words in Sch. 5 para. 7(2)(b) substituted (7.2.1994) by 1993 c. 49, ss. 184, 186(2), Sch. 7 para. 36(d); S.R. 1994/17, art. 2
Modifications etc. (not altering text)
C1Sch. 5 paras. 4-7 modified (6.10.2002) by S.R. 2001/441, art. 2
