SCHEDULE 11Deferral of retirement pensions and shared additional pensions
Part 1Principal amendments of Social Security Contributions and Benefits Act 1992 (c. 4)
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In paragraph 8 (married couples)—
(a)
in sub-paragraph (3) for “the reference in paragraph 2(3) above” substitute “
the references in paragraphs 2(3) and 3B(3) and (5)
”
, and
(b)
“(4)
The conditions in paragraph 3C(1)(c) and 4(1)(a) are not satisfied by a Category B retirement pension to which S was or would have been entitled by virtue of W’s contributions.
(5)
Where the Category A retirement pension to which S was or would have been entitled includes an increase under section 51A(2) attributable to W’s contributions, the increase or lump sum to which W is entitled under paragraph 4(1A) or 7A(2) is to be calculated as if there had been no increase under that section.
(6)
In sub-paragraphs (4) and (5), “W” and “S” have the same meaning as in paragraph 3C, 4 or 7A, as the case requires.”