SCHEDULES

SCHEDULE 4 E+W+S [F1 Equalisation of and increase in pensionable age for men and women]

Extent Information

E1 The amendment by this Act of an enactment which extends to Northern Ireland extends also to Northern Ireland see s. 178(1)(2)(3).

Textual Amendments

F1 Sch. 4 heading substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 3 para. 3

Part II E+W+S Entitlement to certain pension and other benefits

Additional pension E+W+S

5 E+W+SIn section 46(2) of the M1 Social Security Contributions and Benefits Act 1992 (benefits calculated by reference to Category A retirement pension), for the words following “45(4)(b) above-” there is substituted— “”N ”=

(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”.

Marginal Citations

M1 1992 c. 4.