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

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F1(1)

For the purposes of F2paragraphs 5 to 6A above, the “appropriate amount” means the greater of—

(a)

the amount by which the deceased person’s Category A or Category B retirement pension had been increased F3by virtue of section 132 of the Administration Act corresponding to an order F3by 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 F4or 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 F5paragraph 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 F6Pensions Act or the Administration Act.

F7(3)

For the purposes of paragraphs 5, 5A and 6A above, a woman falls within this sub-paragraph if—

(a)

she was married to another woman who, at the time of her death, was a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b)

that marriage subsisted before the time when that certificate was issued.