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(1)The [1992 c. 4.] Social Security Contributions and Benefits Act 1992 shall be amended as follows.
(2)In section 21(5A)(b) (contribution conditions)—
(a)after “22(1)(a)” there shall be inserted “, (2A)”; and
(b)for “44(6)(a)” there shall be substituted “44(6)(za) and (a)”.
(3)In section 39 (rate of widowed mother’s allowance and widow’s pension), in subsections (1), (2) and (3), after “sections 44 to 45B” there shall be inserted “and Schedule 4A”.
(4)In section 39C (rate of widowed parent’s allowance and bereavement allowance), in subsections (1), (3) and (4), after “sections 44 to 45A” there shall be inserted “and Schedule 4A”.
(5)In section 44 (Category A retirement pension), in subsection (5A), after “section 45” there shall be inserted “and Schedule 4A”.
(6)In that subsection, for the words from “that year,” to “surplus” there shall be substituted “that year,
(b)the amount of the surplus is the amount of that excess, and
(c)for the purposes of section 45(1) and (2)(a) and (b) below, the adjusted amount of the surplus”.
(7)In subsection (6) of that section, after “section 45” there shall be inserted “or Schedule 4A”.
(8)In section 45 (the additional element in a Category A retirement pension)—
(a)in subsections (1) and (2)(a) and (b), before “amount” (in each place) there shall be inserted “adjusted”; and
(b)in subsection (6), for “the amount of any surpluses” there shall be substituted “any amount”.
(9)In section 48A(4) (Category B retirement pension for married person), after “sections 44 to 45B above” there shall be inserted “and Schedule 4A below”.
(10)In section 48B (Category B retirement pension for widows and widowers), in subsections (2) and (3), after “sections 44 to 45B above” there shall be inserted “and Schedule 4A below”.
(11)In section 48BB (Category B retirement pension: entitlement by reference to benefits under section 39A or 39B), in subsections (5) and (6), after “sections 44 to 45A above” there shall be inserted “and Schedule 4A below”.
(12)In section 48C(4) (Category B retirement pension: general), after “sections 44 to 45B above” there shall be inserted “and Schedule 4A below”.
(13)In section 51 (Category B retirement pension for widowers), in subsections (2) and (3), after “sections 44 to 45A above” there shall be inserted “and Schedule 4A below”.
(14)In section 122(1) (interpretation of Parts I to VI), at the appropriate place in alphabetical order, there shall be inserted—
““first appointed year” means such tax year, no earlier than 2002-03, as may be appointed by order, and “second appointed year” means such subsequent tax year as may be so appointed;”.
(15)In section 176 (Parliamentary control), after subsection (3) there shall be inserted—
“(4)Subsection (3) above does not apply to a statutory instrument by reason only that it contains an order appointing the first or second appointed year (within the meanings given by section 122(1) above).”
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