SCHEDULE 11Deferral of retirement pensions and shared additional pensions
Part 1Principal amendments of Social Security Contributions and Benefits Act 1992 (c. 4)
10
(1)
Paragraph 4 (increase of pension where pensioner’s deceased spouse has deferred entitlement) is amended as follows.
(2)
“(1)
Subject to paragraph 8, this paragraph applies where a widow or widower (“W”) is entitled to a Category A or Category B retirement pension and was married to the other party to the marriage (“S”) when S died and one of the following conditions is met—
(a)
S was entitled to a Category A or Category B retirement pension with an increase under this Schedule,
(b)
W is a widow or widower to whom paragraph 3C applies and has made an election under paragraph 3C(2)(a), or
(c)
paragraph 3C would apply to W but for the fact that the condition in sub-paragraph (1)(d) of that paragraph is not met.
(1A)
Subject to sub-paragraph (3), the rate of W’s pension shall be increased—
(a)
in a case falling within sub-paragraph (1)(a), by an amount equal to the increase to which S was entitled under this Schedule, apart from paragraphs 5 to 6,
(b)
in a case falling within sub-paragraph (1)(b), by an amount equal to the increase to which S would have been entitled under this Schedule, apart from paragraphs 5 to 6, if the period of deferment had ended immediately before S’s death and S had then made an election under paragraph A1(1)(a), or
(c)
in a case falling within sub-paragraph (1)(c), by an amount equal to the increase to which S would have been entitled under this Schedule, apart from paragraphs 5 to 6, if the period of deferment had ended immediately before S’s death.”