Part X Computation of Benefits
F1F1136 Up-rating under section 132 of pensions increased under section 52(3) of Contributions and Benefits Act.
1
This section applies in any case where a person is entitled to a Category A retirement pension with an increase, under section 52(3) of the Contributions and Benefits Act, in the additional pension on account of the contributions of a spouse F2or civil partner who has died.
2
Where in the case of any up-rating order under section 132 above—
a
the spouse’s F3or civil partner's final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but
b
the person’s final relevant year was an earlier tax year,
then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the spouse’s F3or civil partner's contributions.
3
Where in the case of any up-rating order under section 132 above—
a
the person’s final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but
b
the spouse’s F4or civil partner's final relevant year was an earlier tax year,
then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the person’s contributions.