xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Part IIN.I. Contributory Benefits

Modifications etc. (not altering text)

C1Pt. II (ss. 20-62) excluded (13.1.1993) by S.R. 1979/242, reg. 4(1) (as substituted (13.1.1993) by S.R. 1992/557, reg. 3).

C3Pt. II: power to amend or modify conferred (1.12.1999) by S.I. 1999/3147 (N.I. 11), art. 49(2)(3)

C4Pt. II modified (temp. from 1.12.1999 to 5.10.2002) by S.I. 1999/3147 (N.I. 11), art. 49(7)(a) (the temp. modification lapsing on the coming into operation of S.R. 2001/441, which modifies specified provisions of Pt. II, on 6.10.2002)

Benefits for widows and widowersN.I.

[F139C Rate of widowed parent’s allowance and bereavement allowance.N.I.

(1)The weekly rate of a widowed parent’s allowance shall be determined in accordance with the provisions of sections 44 to [F245AA] below [F3and Schedules 4A to 4C] [F4to this Act] as they apply in the case of a Category A retirement pension, but subject, in particular, to the following provisions of this section and section [F546] below.

[F6(1A)In its application by virtue of subsection (1) above, section 44(4) below is to be read as if for the first amount specified in that provision there were substituted a reference to the amount prescribed for the purposes of this subsection.]

[F6(2)The weekly amount of a bereavement allowance is an amount equal to the amount prescribed for the purposes of subsection (1A) above.]

(3)In the application of sections 44 to [F745AA] [F4below [F8and Schedules 4A to 4C] to this Act] [F9by virtue of subsection (1) above]

(a)where the deceased spouse [F10or civil partner] was over pensionable age at his or her death, references in those [F11provisions] to the pensioner shall be taken as references to the deceased spouse [F10or civil partner], and

(b)where the deceased spouse [F10or civil partner] was under pensionable age at his or her death, references in those [F12provisions] to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the deceased spouse [F10or civil partner] and the tax year in which he or she died.

(4)Where a widowed parent’s allowance is payable to a person whose spouse [F10or civil partner] dies after [F135th October 2002], the additional pension falling to be calculated under sections 44 to [F745AA] below [F8and Schedules 4A to 4C] [F4to this Act] by virtue of subsection (1) above shall be one half of the amount which it would be apart from this subsection.

(5)Where a bereavement allowance is payable to a person who was under the age of 55 at the time of the spouse’s [F14or civil partner's] death, the weekly rate of the allowance shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied by the number of years by which that person’s age at that time was less than 55 (any fraction of a year being counted as a year).]

Textual Amendments

F1Ss. 39A-39C inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 52(2); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F2Figure in s. 39C(1) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 4(2)(a) (with s. 73); S.R. 2011/441, art. 2(c)(iv)

F4Words in s. 39C(1)(3)(4) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(4); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F6S. 39C(1A)(2) substituted for s. 39C(2) (with effect in relation to the tax year 2010–11 and subsequent tax years) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 6(2)(a) (with s. 6(3)); S.I. 2010/2650

F7Figure in s. 39C(3)(4) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 4(3)(a) (with s. 73); S.R. 2011/441, art. 2(c)(iv)

F8Words in s. 39C(3)(4) substituted (3.1.2012 for specified purposes) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 4(3)(b) (with s. 73); S.R. 2011/441, art. 2(c)(iv)

F9Words in s. 39C(3) substituted (with effect in relation to the tax year 2010–11 and subsequent tax years) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 6(2)(b) (with s. 6(3)); S.I. 2010/2650

F13Words in s. 39C(4) substituted (retrospectively) by virtue of 2000 c. 4 (N.I.), s. 35(1)(a)(2)(a)

Modifications etc. (not altering text)

C5S. 39C modified (6.10.2002) by S.R. 2001/441, art. 2