xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 24E+WSocial security, child support and tax credits

Part 3E+WAmendments of the Social Security Contributions and Benefits Act 1992 (c. 4)

20(1)Amend section 39A (widowed parent’s allowance) as follows.E+W

(2)After “spouse” (in each place other than subsections (2)(b) and (4)), insert “ or civil partner ”.

(3)After “spouse's” (in each place) insert “ or civil partner's ”.

(4)In subsection (2), after paragraph (b) insert or

(c)the surviving civil partner is a woman who—

(i)was residing together with the deceased civil partner immediately before the time of the death, and

(ii)is pregnant as the result of being artificially inseminated before that time with the semen of some person, or as a result of the placing in her before that time of an embryo, of an egg in the process of fertilisation, or of sperm and eggs.

(5)In subsection (4), after “remarries” insert “ or forms a civil partnership ”.

(6)After subsection (4) insert—

(4A)The surviving civil partner shall not be entitled to the allowance for any period after she or he forms a subsequent civil partnership or marries, but, subject to that, the surviving civil partner shall continue to be entitled to it for any period throughout which she or he—

(a)satisfies the requirements of subsection (2)(a) or (b) above; and

(b)is under pensionable age.

(7)After subsection (5)(b) insert or

(c)for any period during which the surviving spouse or civil partner and a person of the same sex who is not his or her civil partner are living together as if they were civil partners.