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
F17ZA
(1)
This paragraph modifies paragraphs 5A to 6A in cases where—
(a)
W became entitled to a Category A or Category B retirement pension before 7 June 2012, and
(b)
S died before 7 June 2012.
(“W” and “S” have the same meaning as in paragraph 5.)
(2)
Paragraph 5A applies as if—
(a)
“(b)
the appropriate amount; and”;
(b)
“(a)
one half of the appropriate amount; and”.
(3)
Paragraph 6 applies as if—
(a)
“(b)
the appropriate amount; and”;”;
(b)
“(c)
the appropriate amount reduced by the amount of any increases under section 105 of the Pensions Act; and”;
(c)
“(b)
one half of the appropriate amount; and”.
(4)
“(b)
one half of the appropriate amount; and”.
(5)
In paragraphs 5A to 6A as modified by this paragraph, 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 under section 132 of the Administration Act; or
(b)
the amount by which his or her Category A or Category B retirement pension would have been so increased had he or she died immediately before the surviving spouse or civil partner became entitled to a Category A or Category B retirement pension.
(6)
In sub-paragraph (1)(a) the reference to becoming entitled to a pension before 7 June 2012 includes a reference to becoming entitled on or after that day to the payment of a pension in respect of a period before that day.