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 F5or by virtue of section 39C(1) above or section 48A(4), 48B(2) or 48BB(5) below in a case where the deceased civil partner died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—

F6N=

  1. (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

  2. (b)

    the number of tax years in the period—

    1. (i)

      beginning with the tax year in which the deceased spouse F7or civil partner (“S”) attained the age of 16 or if later 1978 79, and

    2. (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.

.

F8(3)

For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 48BB below in a case where the deceased spouse F9or civil partner died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—

“N” =

  1. “a

    the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse F9or civil partner dies, or

  2. b

    the number of tax years in the period—

    1. (i)

      beginning with the tax year in which the deceased spouse F9or civil partner (“S”) attained the age of 16 or, if later, 1978-79, and

    2. (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. ”