For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39(1) F2. . . above or section 50(3) below in a case where the deceased spouse died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—“N = the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences, except that if—

(i)

in a case where the deceased spouse was a man, that number would be greater than 49, or

(ii)

in a case where the deceased spouse was a woman, that number would be greater than 44,

N = 49 or 44, as the case may be”.