Part II Contributory Benefits
Retirement pensions (Categories A and B)
46 Modifications of s. 45 for calculating the additional pension in certain benefits.
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) F2or 39C(1). . . above or section F348A(4) F4, 48B(2) or 48BB(5) 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—
F5N=
- (a)
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
- (b)
the number of tax years in the period—
- (i)
beginning with the tax year in which the deceased spouse (“S”) attained the age of 16 or if later 1978 79, and
- (ii)
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.
- (i)
.