32(1)In paragraph 5 (periodic compensation for widow etc of transferee over pension compensation age on transfer day)—
(a)in sub-paragraph (3) after “(including” insert “any actuarial increase under paragraph 16A and”, and
(b)after sub-paragraph (3) insert—
“(3A)If, on the day the transferee (“T”) died, commencement of T’s periodic compensation under paragraph 4 was postponed by virtue of paragraph 16A, assume for the purposes of sub-paragraph (3) that the periodic compensation commenced immediately before the date of T’s death.”
(2)In paragraph 7 (periodic compensation for widow etc of transferee under pension compensation age on transfer day)—
(a)in sub-paragraph (3)(a) after “(see paragraph 8)” insert “, any actuarial increase under paragraph 16A”,
(b)in sub-paragraph (3)(b) after sub-paragraph (ii) insert—
“(assuming commencement of the periodic compensation was not postponed by virtue of paragraph 16A).”, and
(c)after sub-paragraph (3) insert—
“(3A)For the purposes of sub-paragraph (3)(a), if on the day the transferee (“T”) died commencement of T’s periodic compensation under paragraph 6 was postponed by virtue of paragraph 16A, assume that the periodic compensation commenced immediately before the date of T’s death.”