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 [F348A(4) or 48B(2)] 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—
[F4N=
the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences, or
the number of tax years in the period—
beginning with the tax year in which the deceased spouse (“S”) attained the age of 16 or if later 1978 79, and
ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier.
whichever is the smaller number.]
.
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F1S. 46(1) repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt.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F2Words in s. 46(2) repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt.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
F3Words in s. 46(2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. II para. 18(5)
F4Words in s. 46(2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. II para. 5