46 Modifications of s. 45 for calculating the additional pension in certain benefits.N.I.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)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”.
Textual Amendments
F1S. 46(1) repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt. I para. 12(a), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV
F2Words in s. 46(2) repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt. I para. 12(b), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV