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. ””