SCHEDULES

SCHEDULE 24Social security, child support and tax credits

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

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(1)

Amend section 48B (category B retirement pension for widows and widowers) as follows.

(2)

After subsection (1) insert—

“(1A)

A person (“the pensioner”) who attains pensionable age on or after 6th April 2010 and whose civil partner died—

(a)

while they were civil partners of each other, and

(b)

after the pensioner attained pensionable age,

shall be entitled to a Category B retirement pension by virtue of the contributions of the civil partner if the civil partner satisfied the conditions specified in Schedule 3, Part 1, paragraph 5.”

(3)

In subsection (2), after “subsection (1)” insert “ or (1A) ”.

(4)

In subsection (3), after “spouse” (in each place) insert “ or civil partner ”.