Part X N.I. Computation of Benefits

F1 F1 [136 Up-rating under section 132 of pensions increased under section 52(3) of Contributions and Benefits Act. N.I.

(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 [F2 or civil partner] who has died.

(2) Where in the case of any up-rating order under section 132 above—

(a) the spouse’s [F3 or 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 [F3 or 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 [F4 or 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.]

Textual Amendments

F1 S. 136 substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 127

F2 Words in s. 136(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 117(a); S.I. 2005/3255, art. 2(1), Sch.

F3 Words in s. 136(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 117(b); S.I. 2005/3255, art. 2(1), Sch.

F4 Words in s. 136(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 117(b); S.I. 2005/3255, art. 2(1), Sch.