Part II Pensions
Chapter I State pensions
State second pension
I132 Calculation of Category B retirement pension.
1
In section 46 of the M1Social Security Contributions and Benefits Act 1992 (modifications of section 45 for calculating the additional pension in certain benefits), after subsection (2) there shall be inserted—
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 died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—
“ “N” =
a
the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse dies, 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. ”
2
In section 48BB of that Act (Category B retirement pension: entitlement by reference to benefits under section 39A or 39B), in subsection (5) for “section 46(2)” there shall be substituted “section 46(3)”
.
3
In paragraph 5 of Schedule 8 to the M2Welfare Reform and Pensions Act 1999 (welfare benefits: minor and consequential amendments), sub-paragraph (b), and the word “and” immediately preceding it, shall be omitted.