[48B Category B retirement pension for widows and widowers.N.I.
(1)A person (“the pensioner” whose spouse died—
(a)while they were married, and
(b)after the pensioner attained pensionable age,
shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse if the spouse satisfied the conditions specified in Schedule 3, Part I, paragraph 5.
(2)A Category B retirement pension payable by virtue of subsection (1) above shall be payable at a weekly rate corresponding to—
(a)the weekly rate of the basic pension, plus
(b)half of the weekly rate of the additional pension,
determined in accordance with the provision of sections 44 to 45A above as they apply in relation to a Category A retirement pension, but subject to section 46(2) above and the modifications in subsection (3) below and section 48C(4) below.
(3)Where the spouse died under pensionable age, references in the provisions of section 44 to 45A above as applied by subsection (2) above to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse died.
(4)A person who has attained pensionable age (“he pensioner”) whose spouse died before the pensioner attained that age shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse if—
(a)where the pensioner is a woman, the following condition is satisfied, and
(b)where the pensioner is a man, the following condition would have been satisfied on the assumption mentioned in subsection (7) below.
(5)The condition is that the pensioner—
(a)is entitled (or is treated by regulations as entitled) to a widow’s pension by virtue of section 38 above, and
(b)became entitled to that pension in consequence of the spouse’s death.
(6)A Category B retirement pension payable by virtue of subsection (4) above shall be payable—
(a)where the pensioner is a woman, at the same weekly rate as her widow’s pension and
(b)where the pensioner is a man, at the same weekly rate as that of the pension to which he would have been entitled by virtue of section 38 above on the assumption mentioned in subsection (7) below.
(7)The assumption referred to in subsections (4) and (6) above is that a man is entitled to a pension by virtue of section 38 above on the same terms and conditions, and at the same rate, as a woman.]
Textual Amendments
Modifications etc. (not altering text)