Search Legislation

Pensions Act 2014

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes to legislation:

There are currently no known outstanding effects for the Pensions Act 2014, SCHEDULE 12. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Section 23

SCHEDULE 12E+W+SState pension: amendments

This schedule has no associated Explanatory Notes

Part 1 E+W+SAmendments to do with new state pension system

Forfeiture Act 1982 (c. 34)E+W+S

1E+W+SIn section 4 of the Forfeiture Act 1982 (Upper Tribunal to decide whether forfeiture rule applies to social security benefits), in the definition of “relevant enactment” in subsection (5), after the entry relating to the Pension Schemes Act 1993 insert— “ Part 1 of the Pensions Act 2014, ”.

Commencement Information

I1Sch. 12 para. 1 in force at 6.4.2016, see s. 56(1)(4)

Social Security Contributions and Benefits Act 1992 (c. 4)E+W+S

2E+W+SThe Contributions and Benefits Act is amended as follows.

Commencement Information

I2Sch. 12 para. 2 in force at 15.1.2016 for specified purposes by S.I. 2015/2058, art. 2(a)

I3Sch. 12 para. 2 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)

3E+W+SIn section 1 (outline of contributory system), in subsection (1)(a), after “this Act” insert “ or any other Act ”.

Commencement Information

I4Sch. 12 para. 3 in force at 6.4.2016, see s. 56(1)(4)

4E+W+SIn section 13 (Class 3 contributions), in subsection (2), omit “contribution”.

Commencement Information

I5Sch. 12 para. 4 in force at 6.4.2016, see s. 56(1)(4)

5E+W+SAfter section 19A insert—

19BExtended meaning of “benefit” etc in Part 1

In this Part references to “benefit” or “contributory benefit” include benefit under Part 1 of the Pensions Act 2014.

Commencement Information

I6Sch. 12 para. 5 in force at 6.4.2016, see s. 56(1)(4)

6(1)Section 22 (earnings factors) is amended as follows.E+W+S

(2)In subsection (2)—

(a)in paragraph (a), omit the final “and”;

(b)after paragraph (b) insert ; and

(c)establishing entitlement to a state pension under Part 1 of the Pensions Act 2014 and, where relevant, calculating the rate of a state pension under that Part.

(3)After subsection (5) insert—

(5ZA)Regulations may provide for crediting—

(a)for 1987-88 or any subsequent tax year, earnings or Class 2 or Class 3 contributions, or

(b)for any earlier tax year, contributions of any class,

for the purpose of bringing an earnings factor for that tax year to a figure which will make that year a “qualifying year”, “pre-commencement qualifying year” or “post-commencement qualifying year” of a person for the purposes of Part 1 of the Pensions Act 2014 (see sections 2(4) and 4(4) of that Act).

(5ZB)Regulations under subsection (5ZA) must provide for crediting a person with such contributions as may be specified in respect of periods on or after 6 April 1975 during which the person was—

(a)a spouse or civil partner of a member of Her Majesty's forces,

(b)accompanying the member on an assignment outside the United Kingdom, and

(c)not of a description specified in the regulations.

Commencement Information

I7Sch. 12 para. 6 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)

I8Sch. 12 para. 6(1) in force at 15.1.2016 for specified purposes by S.I. 2015/2058, art. 2(a)

I9Sch. 12 para. 6(3) in force at 15.1.2016 for specified purposes by S.I. 2015/2058, art. 2(b)

7E+W+SIn section 122(1) (interpretation), in the definition of “benefit”, after paragraph (c) insert— “ (For the meaning of “benefit” in Part 1, see also section 19B) ”.

Commencement Information

I10Sch. 12 para. 7 in force at 6.4.2016, see s. 56(1)(4)

Social Security Administration Act 1992 (c. 5)E+W+S

8E+W+SThe Administration Act is amended as follows.

Commencement Information

I11Sch. 12 para. 8 in force at 7.7.2015 for specified purposes by S.I. 2015/1475, art. 2(2)(a)

I12Sch. 12 para. 8 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)

9E+W+SIn section 1 (entitlement to benefit dependent on claim), in subsection (4), after paragraph (za) insert—

(zb)state pension or a lump sum under Part 1 of the Pensions Act 2014;.

Commencement Information

I13Sch. 12 para. 9 in force at 6.4.2016, see s. 56(1)(4)

10E+W+SIn section 5 (regulations about claims for and payments of benefits), in subsection (2), after paragraph (za) insert—

(zb)state pension or a lump sum under Part 1 of the Pensions Act 2014;.

Commencement Information

I14Sch. 12 para. 10 in force at 6.4.2016, see s. 56(1)(4)

11E+W+SIn section 71 (overpayments - general), in subsection (11), before paragraph (a) insert—

(za)state pension or a lump sum under Part 1 of the Pensions Act 2014;.

Commencement Information

I15Sch. 12 para. 11 in force at 6.4.2016, see s. 56(1)(4)

12E+W+SIn section 73 (overlapping benefits - general)—

(a)in subsection (1), after “adjusting” insert “ state pension under Part 1 of the Pensions Act 2014 or ”;

(b)in subsection (4), before paragraph (a) insert—

(za)state pension under Part 1 of the Pensions Act 2014;.

Commencement Information

I16Sch. 12 para. 12 in force at 6.4.2016, see s. 56(1)(4)

13E+W+SIn section 121DA (interpretation of Part 6), in subsection (1), after paragraph (hk) insert—

(hl)Part 1 of the Pensions Act 2014;.

Commencement Information

I17Sch. 12 para. 13 in force at 6.4.2016, see s. 56(1)(4)

14E+W+SIn section 122B (supply of other government information for fraud prevention and verification), in subsection (3)(b), after “Part 4 of that Act” insert “ , Part 1 of the Pensions Act 2014 ”.

Commencement Information

I18Sch. 12 para. 14 in force at 6.4.2016, see s. 56(1)(4)

15E+W+SIn section 124 (age, death and marriage), in subsection (1), after paragraph (ae) insert—

(af)of the provisions of Part 1 of the Pensions Act 2014; and.

Commencement Information

I19Sch. 12 para. 15 in force at 6.4.2016, see s. 56(1)(4)

16E+W+SIn section 125 (regulations as to notification of deaths), in subsection (1), after “Part 4 of that Act” insert “ , Part 1 of the Pensions Act 2014 ”.

Commencement Information

I20Sch. 12 para. 16 in force at 6.4.2016, see s. 56(1)(4)

17E+W+SAfter section 148AB insert—

148ACRevaluation for transitional pensions under Pensions Act 2014

(1)The Secretary of State must, in each tax year, review the general level of prices in Great Britain and any changes which have taken place during the review period.

(2)In this section “the review period” means the period since the beginning of 6 April 2016.

(3)If on a review it appears to the Secretary of State that the general level of prices has increased during the review period, the Secretary of State must make an order specifying the percentage of the increase.

(4)The percentage specified in the order is the “revaluing percentage” for the purposes of paragraph 6(5) of Schedule 1 to the Pensions Act 2014.

(5)Subsection (3) does not require the Secretary of State to make an order if it appears to the Secretary of State that the effect of the order on amounts calculated in accordance with paragraph 6 of Schedule 1 to the Pensions Act 2014 would be inconsiderable.

(6)If on a review the Secretary of State determines that no order under this section is required, the Secretary of State must lay before Parliament a report explaining the reasons for arriving at that determination.

(7)For the purposes of any review under this section the Secretary of State may estimate the general level of prices in such manner as the Secretary of State thinks fit.

Commencement Information

I21Sch. 12 para. 17 in force at 6.4.2016, see s. 56(1)(4)

18E+W+SIn section 150 (annual up-rating of benefits), in subsection (1), after paragraph (o) insert—

(p)which are the increases in the rates of state pensions under section 17 of the Pensions Act 2014;.

Commencement Information

I22Sch. 12 para. 18 in force at 6.4.2016, see s. 56(1)(4)

19E+W+SIn section 150A (annual up-rating), in subsection (1), before paragraph (a) insert—

(za)the amount specified in regulations under section 3(1) of the Pensions Act 2014 (full rate of state pension);.

Commencement Information

I23Sch. 12 para. 19 in force at 6.4.2016, see s. 56(1)(4)

20E+W+SIn section 151 (up-rating: supplementary), in subsection (2)—

(a)for “(dza) or (e)” substitute “ (dza), (e) or (p) ”;

(b)after “order and” insert

(a)”;

(c)at the end insert , and

(b)in the case of the sums mentioned in subsection (1)(p) of that section, shall apply only in relation to sums calculated under section 17 of the Pensions Act 2014 by reference to periods which have ended before the coming into force of the order.

Commencement Information

I24Sch. 12 para. 20 in force at 6.4.2016, see s. 56(1)(4)

21E+W+SAfter section 151 insert—

151AUp-rating of transitional state pensions under Pensions Act 2014

(1)The Secretary of State must, in each tax year, review the general level of prices in Great Britain and any changes which have taken place.

(2)If on a review it appears to the Secretary of State that the general level of prices has increased during the review period, the Secretary of State must make an order specifying a percentage by which the amounts mentioned in the following provisions of the Pensions Act 2014 are to be increased—

(a)section 9;

(b)paragraph 4(3) of Schedule 2;

(c)paragraphs 5(3) and 6 of Schedule 4;

(d)paragraphs 5(3) and 6 of Schedule 9.

(3)The percentage specified in the order must not be less than the percentage by which the general level of prices has increased during the review period.

(4)This section does not require the Secretary of State to make an order if it appears to the Secretary of State that the effect of the order on the amounts referred to in subsection (2) would be inconsiderable.

(5)An order under this section must be framed so as to bring the increase in question into force in the week beginning with the first Monday in the tax year following that in which the order is made.

(6)The Secretary of State must lay with a draft order under this section a copy of a report by the Government Actuary or the Deputy Government Actuary giving that Actuary's opinion on the likely effect on the National Insurance Fund.

(7)If a draft order under this section is combined with a draft up-rating order under section 150 or 150A, the report required by virtue of subsection (6) may be combined with that required by virtue of section 150(8) or 150A(5).

(8)For the purposes of any review under this section the Secretary of State may estimate the general level of prices in such manner as the Secretary of State thinks fit.

Commencement Information

I25Sch. 12 para. 21 in force at 6.4.2016, see s. 56(1)(4)

22(1)Section 155A (power to anticipate pensions up-rating order) is amended as follows.E+W+S

(2)In subsection (1)(a)—

(a)for “150 or 150A” substitute “ 150, 150A or 151A ”;

(b)in sub-paragraph (i), after “by way of” insert “ state pension under the Pensions Act 2014, ”.

(3)In subsection (2), after “an award is made of” insert “ a state pension, ”.

Commencement Information

I26Sch. 12 para. 22 in force at 6.4.2016, see s. 56(1)(4)

23(1)Section 163 (general financial arrangements) is amended as follows.E+W+S

(2)In subsection (1), before paragraph (a) insert—

(za)state pension and lump sums under Part 1 of the Pensions Act 2014;.

(3)In subsection (2)(a), after “Contributions and Benefits Act” insert “ , Part 1 of the Pensions Act 2014 ”.

(4)In subsection (3)(b), after “that Act” insert “ or Part 1 of the Pensions Act 2014 ”.

Commencement Information

I27Sch. 12 para. 23 in force at 6.4.2016, see s. 56(1)(4)

24E+W+SIn section 170 (Social Security Advisory Committee), in subsection (5)—

(a)in the definition of “the relevant enactments”, after paragraph (al) insert—

(am)the provisions of Part 1 of the Pensions Act 2014;;

(b)in the definition of “the relevant Northern Ireland enactments”, after paragraph (al) insert—

(am)any provisions in Northern Ireland which correspond to the provisions of Part 1 of the Pensions Act 2014;.

Commencement Information

I28Sch. 12 para. 24 in force at 6.4.2016, see s. 56(1)(4)

25(1)Section 179 (reciprocal agreements) is amended as follows.E+W+S

(2)In subsection (3)(a), after “Part 4 of that Act” insert “ , Part 1 of the Pensions Act 2014 ”.

(3)In subsection (4), after paragraph (ah) insert—

(ai)to Part 1 of the Pensions Act 2014;.

(4)In subsection (5)—

(a)after “Act 2007” insert “ or Part 1 of the Pensions Act 2014 ”;

(b)after paragraph (ac) insert—

(ad)state pension under Part 1 of the Pensions Act 2014;.

Commencement Information

I29Sch. 12 para. 25 in force at 7.7.2015 by S.I. 2015/1475, art. 2(2)(c)

26E+W+SIn section 187 (inalienability), in subsection (1), after paragraph (za) insert—

(zb)state pension under Part 1 of the Pensions Act 2014;.

Commencement Information

I30Sch. 12 para. 26 in force at 6.4.2016, see s. 56(1)(4)

27E+W+SIn section 190 (parliamentary control of orders and regulations), in subsection (1)(a) after “150A,” insert “ 151A, ”.

Commencement Information

I31Sch. 12 para. 27 in force at 6.4.2016, see s. 56(1)(4)

28E+W+SIn section 191 (interpretation), in the definition of “benefit”, after “universal credit,” insert “ state pension under Part 1 of the Pensions Act 2014, ”.

Commencement Information

I32Sch. 12 para. 28 in force at 6.4.2016, see s. 56(1)(4)

Social Security Act 1993 (c. 3)E+W+S

29E+W+SIn section 2 of the Social Security Act 1993 (payments into National Insurance Fund out of money provided by Parliament), in subsection (4)(a), after “paragraphs” insert “ (za), ”.

Commencement Information

I33Sch. 12 para. 29 in force at 6.4.2016, see s. 56(1)(4)

Pensions Act 1995 (c. 26)E+W+S

30E+W+SIn Schedule 4 to the Pensions Act 1995 (pensionable age), in paragraph 1, for “and Part 1 of the Welfare Reform Act 2007” substitute “ , Part 1 of the Welfare Reform Act 2007 and the Pensions Act 2014 ”.

Commencement Information

I34Sch. 12 para. 30 in force at 6.4.2016, see s. 56(1)(4)

Social Security Act 1998 (c. 14)E+W+S

31E+W+SThe Social Security Act 1998 is amended as follows.

Commencement Information

I35Sch. 12 para. 31 in force at 6.4.2016, see s. 56(1)(4)

32E+W+SIn section 2 (use of computers), in subsection (2)—

(a)in paragraph (k), omit the final “or”;

(b)after paragraph (l) insert—

(m)Part 1 of the Pensions Act 2014;.

Commencement Information

I36Sch. 12 para. 32 in force at 6.4.2016, see s. 56(1)(4)

33E+W+SIn section 8 (decisions by Secretary of State)—

(a)in subsection (3), after paragraph (aa) insert—

(ab)state pension or a lump sum under Part 1 of the Pensions Act 2014;;

(b)in subsection (4), for “or Part 4 of that Act” substitute “ , Part 4 of that Act or Part 1 of the Pensions Act 2014 ”.

Commencement Information

I37Sch. 12 para. 33 in force at 6.4.2016, see s. 56(1)(4)

34E+W+SIn section 11 (regulations with respect to decisions), in subsection (3), in the definition of “the current legislation”, for “and Part 4 of that Act” substitute “ , Part 4 of that Act and Part 1 of the Pensions Act 2014 ”.

Commencement Information

I38Sch. 12 para. 34 in force at 6.4.2016, see s. 56(1)(4)

35E+W+SIn section 27 (restrictions on entitlement to benefit in certain cases of error), in subsection (7), in the definition of “benefit”, after paragraph (f) insert—

(g)state pension or a lump sum under Part 1 of the Pensions Act 2014.

Commencement Information

I39Sch. 12 para. 35 in force at 6.4.2016, see s. 56(1)(4)

36E+W+SIn section 28 (correction of errors in decisions etc), in subsection (3)—

(a)in paragraph (h), omit the final “or”;

(b)after paragraph (i) insert or

(j)Part 1 of the Pensions Act 2014.

Commencement Information

I40Sch. 12 para. 36 in force at 6.4.2016, see s. 56(1)(4)

37E+W+SIn Schedule 3 (decisions against which an appeal lies), after paragraph 6B insert—

State pension: prisoners and overseas residentsE+W+S

6CA decision that a state pension under Part 1 of the Pensions Act 2014 is not payable by reason of regulations under section 19 of that Act (prisoners).

6DA decision that a person is not entitled to increases in the rate of a state pension under Part 1 of the Pensions Act 2014 by reason of regulations under section 20 of that Act (overseas residents).

Commencement Information

I41Sch. 12 para. 37 in force at 6.4.2016, see s. 56(1)(4)

Child Support, Pensions and Social Security Act 2000 (c. 19)E+W+S

38(1)Section 42 of the Child Support, Pensions and Social Security Act 2000 (disclosure of state pension information) is amended as follows.E+W+S

(2)In subsection (7), after paragraph (a) insert—

(aa)the amount of any state pension under Part 1 of the Pensions Act 2014 a present or future entitlement to which has already accrued to that individual;

(ab)a projection of the amount of any state pension under Part 1 of the Pensions Act 2014 to which that individual is likely to become entitled, or might become entitled in particular circumstances;.

(3)In subsection (11), in the definition of “lump sum”, after “under” insert “ section 8 of the Pensions Act 2014 or ”.

Commencement Information

I42Sch. 12 para. 38 in force at 6.4.2016, see s. 56(1)(4)

Social Security Fraud Act 2001 (c. 11)E+W+S

39E+W+SThe Social Security Fraud Act 2001 is amended as follows.

Commencement Information

I43Sch. 12 para. 39 in force at 6.4.2016, see s. 56(1)(4)

40E+W+SIn section 6A (definitions), in subsection (1)—

(a)in the definition of “disqualifying benefit”, after paragraph (za) insert—

(zb)state pension or a lump sum under Part 1 of the Pensions Act 2014 or under any provision in Northern Ireland which corresponds to that Part;;

(b)in the definition of “sanctionable benefit”, before paragraph (b) insert—

(aa)state pension or a lump sum under Part 1 of the Pensions Act 2014;.

Commencement Information

I44Sch. 12 para. 40 in force at 6.4.2016, see s. 56(1)(4)

41E+W+SIn section 10 (power to supplement and mitigate loss of benefit provisions), in subsection (3), after paragraph (be) insert—

(bf)state pension or a lump sum under Part 1 of the Pensions Act 2014 or under any provision in Northern Ireland which corresponds to that Part;.

Commencement Information

I45Sch. 12 para. 41 in force at 6.4.2016, see s. 56(1)(4)

State Pension Credit Act 2002 (c. 16)E+W+S

42E+W+SThe State Pension Credit Act 2002 is amended as follows.

Commencement Information

I46Sch. 12 para. 42 in force at 6.4.2016, see s. 56(1)(4)

43E+W+SIn section 7 (fixing of claimant's retirement provision for assessed income period), in subsection (6)(a), after “benefit under” insert “ Part 1 of the Pensions Act 2014 or ”.

Commencement Information

I47Sch. 12 para. 43 in force at 6.4.2016, see s. 56(1)(4)

44E+W+SIn section 16 (meaning of “retirement pension income”), in subsection (1), before paragraph (a) insert—

(za)a state pension under Part 1 of the Pensions Act 2014 or under any provision in Northern Ireland which corresponds to that Part;.

Commencement Information

I48Sch. 12 para. 44 in force at 6.4.2016, see s. 56(1)(4)

Income Tax (Earnings and Pensions) Act 2003 (c. 1)E+W+S

45E+W+SIn section 577 of the Income Tax (Earnings and Pensions) Act 2003 (United Kingdom social security pensions), in the definition of “state pension” in subsection (2), before paragraph (a) insert—

(za)any provision of Part 1 of the Pensions Act 2014 or any corresponding provision under the law of Northern Ireland,.

Commencement Information

I49Sch. 12 para. 45 in force at 6.4.2016, see s. 56(1)(4)

Gender Recognition Act 2004 (c. 7)E+W+S

46E+W+SThe Gender Recognition Act 2004 is amended as follows.

Commencement Information

I50Sch. 12 para. 46 in force at 6.4.2016, see s. 56(1)(4)

47E+W+SIn section 23 of that Act (power to modify statutory provisions) “enactment” includes sections 11 and 12 of, and Schedules 6 and 7 to, this Act.

Commencement Information

I51Sch. 12 para. 47 in force at 6.4.2016, see s. 56(1)(4)

48(1)Schedule 5 (benefits and pensions) is amended as follows.E+W+S

(2)After paragraph 6 insert—

Pension under Part 1 of the Pensions Act 2014E+W+S

6A(1)Any question—

(a)whether the person is entitled to a state pension under Part 1 of the Pensions Act 2014 for any period after the certificate is issued, and

(b)(if so) the rate at which the person is so entitled for the period,

is to be decided as if the person's gender were the acquired gender.

(2)Accordingly, if (immediately before the certificate is issued) the person—

(a)is a woman entitled to a state pension under Part 1 of the Pensions Act 2014, but

(b)has not attained the age of 65,

the person ceases to be so entitled when it is issued.

(3)And, conversely, if (immediately before the certificate is issued) the person—

(a)is a man who has attained the age at which a woman of the same age attains pensionable age, but

(b)has not attained the age of 65,

the person is to be treated for the purposes of Part 1 of the Pensions Act 2014 as attaining pensionable age when it is issued.

(4)But sub-paragraph (1) does not apply if and to the extent that the decision of any question to which it refers is affected by the payment or crediting of contributions, or the crediting of earnings, in respect of a period ending before the certificate is issued.

(5)If the person's acquired gender is the male gender, sections 11 and 12 of, and Schedules 6 and 7 to, the Pensions Act 2014 (effect of reduced rate elections) apply in relation to the person as they apply in relation to a woman (but only once the person has reached pensionable age for a man).

(6)Paragraph 10 makes provision about deferment of state pensions under Part 1 of the Pensions Act 2014.

(3)In paragraph 7, in sub-paragraph (1), at the end insert “ (but this is subject to sub-paragraph (3)) ”.

(4)In paragraph 10, in sub-paragraph (1), before paragraph (a) insert—

(za)a state pension under Part 1 of the Pensions Act 2014,.

Commencement Information

I52Sch. 12 para. 48 in force at 6.4.2016, see s. 56(1)(4)

Finance (No. 2) Act 2005 (c. 22)E+W+S

49E+W+SThe Finance (No. 2) Act 2005 is amended as follows.

Commencement Information

I53Sch. 12 para. 49 in force at 6.4.2016, see s. 56(1)(4)

50(1)Section 8 (meaning of “applicable year of assessment” in section 7) is amended as follows.E+W+S

(2)In subsection (3), for “subsection (4)” substitute “ subsections (4) and (4A) ”.

(3)After subsection (4) insert—

(4A)In a case where the social security pension lump sum is a lump sum under section 8 of the Pensions Act 2014 or under any corresponding provision under the law of Northern Ireland, “the first benefit payment day” for the purposes of subsection (2) is the day as from which the lump sum becomes payable.

Commencement Information

I54Sch. 12 para. 50 in force at 6.4.2016, see s. 56(1)(4)

51E+W+SIn section 9 (interpretation), in the definition of “state pension lump sum” in subsection (2), before paragraph (a) insert—

(za)section 8 of the Pensions Act 2014 or under any corresponding provision under the law of Northern Ireland,.

Commencement Information

I55Sch. 12 para. 51 in force at 6.4.2016, see s. 56(1)(4)

Welfare Reform Act 2012 (c. 5)E+W+S

F152E+W+S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 12 para. 52 omitted (16.3.2016 for specified purposes, 7.11.2016 in so far as not already in force) by virtue of Welfare Reform and Work Act 2016 (c. 7), ss. 8(7), 36(3); S.I. 2016/910, reg. 2(1) (with reg. 2(2)(3))

Commencement Information

I56Sch. 12 para. 52 in force at 6.4.2016, see s. 56(1)(4)

Part 2 E+W+SAmendments to do with old state pension system

Graduated retirement benefitE+W+S

53(1)Section 36 of the National Insurance Act 1965 (graduated retirement benefit), so far as continuing in force, is amended as follows.E+W+S

(2)In subsection (7), for “has attained pensionable age” substitute “ attained pensionable age before 6 April 2016 ”.

(3)In subsection (8), in the definition of “retirement pension”, after “any category” insert “ under the Social Security Contributions and Benefits Act 1992 ”.

Commencement Information

I57Sch. 12 para. 53 in force at 6.4.2016, see s. 56(1)(4)

Category A retirement pensionsE+W+S

54E+W+SThe Contributions and Benefits Act is amended as follows.

Commencement Information

I58Sch. 12 para. 54 in force at 6.4.2016, see s. 56(1)(4)

55E+W+SIn section 44(1) (Category A retirement pensions), for paragraph (a) substitute—

(a)the person attained pensionable age before 6 April 2016,.

Commencement Information

I59Sch. 12 para. 55 in force at 6.4.2016, see s. 56(1)(4)

56(1)Section 48 (use of former spouse's contributions) is amended as follows.E+W+S

(2)In subsection (1), after “person” insert “ who attained pensionable age before 6 April 2016 ”.

(3)After subsection (2) insert—

(2A)Regulations under subsection (1) may not provide for contributions of a person in respect of times on or after 6 April 2016 to be treated as contributions of another person.

Commencement Information

I60Sch. 12 para. 56 in force at 6.4.2016, see s. 56(1)(4)

Category B retirement pensionsE+W+S

57E+W+SThe Contributions and Benefits Act is amended as follows.

Commencement Information

I61Sch. 12 para. 57 in force at 6.4.2016, see s. 56(1)(4)

58E+W+SIn section 23A (contributions credits for relevant parents and carers), in subsection (1)(b), after “section 48A” insert “ or 48AA ”.

Commencement Information

I62Sch. 12 para. 58 in force at 6.4.2016, see s. 56(1)(4)

59E+W+SIn section 46 (modification of section 45 for calculating additional pension in certain benefits), in subsection (2), omit “48A(4) or” (in both places).

Commencement Information

I63Sch. 12 para. 59 in force at 6.4.2016, see s. 56(1)(4)

60E+W+SFor section 48A substitute—

48ACategory B retirement pension for married person or civil partner

(1)A married person is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—

(a)the person attained pensionable age before 6 April 2016, and

(b)the spouse—

(i)has attained pensionable age, and

(ii)satisfies the relevant contribution condition.

(2)But subsection (1) does not confer a right to a Category B retirement pension on—

(a)a man whose spouse was born before 6 April 1950, or

(b)a woman whose wife was born before 6 April 1950.

(3)A person who is a civil partner is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner (“the contributing civil partner”) if—

(a)the person attained pensionable age before 6 April 2016, and

(b)the contributing civil partner—

(i)was born on or after 6 April 1950,

(ii)has attained pensionable age, and

(iii)satisfies the condition in paragraph 5A of Schedule 3.

(4)A Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4.

(5)A person ceases to be entitled to a Category B retirement pension under this section if—

(a)the person's spouse or civil partner dies (but see sections 48B and 51), or

(b)the person otherwise ceases to be married or in the civil partnership (but see section 48AA).

(6)In subsection (1)(b)(ii) “the relevant contribution condition” means—

(a)in a case where the spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3;

(b)in any other case, the condition in paragraph 5A of Schedule 3.

(7)For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or contributing civil partner for the tax year beginning with 6 April 2016 or any later tax year.

(8)Section 51ZA contains special rules for cases involving changes in gender.

48AACategory B retirement pension for divorcee or former civil partner

(1)A person who has been in a marriage that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former spouse if—

(a)the person attained pensionable age—

(i)before 6 April 2016, and

(ii)before the marriage was dissolved, and

(b)the former spouse—

(i)attained pensionable age before the marriage was dissolved, and

(ii)satisfied the relevant contribution condition.

(2)But subsection (1) does not confer a right to a Category B retirement pension on—

(a)a man whose former spouse was born before 6 April 1950, or

(b)a woman whose former wife was born before 6 April 1950.

(3)A person who has been in a civil partnership that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former civil partner if—

(a)the person attained pensionable age—

(i)before 6 April 2016, and

(ii)before the civil partnership was dissolved, and

(b)the former civil partner—

(i)was born on or after 6 April 1950,

(ii)attained pensionable age before the civil partnership was dissolved, and

(iii)satisfied the condition in paragraph 5A of Schedule 3.

(4)During any period when the person's former spouse or civil partner is alive, a Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4.

(5)During any period after the person's former spouse or civil partner is dead, a Category B retirement pension payable under this section is payable at the weekly rate of the basic pension specified in section 44(4).

(6)In subsection (1)(b)(ii) “the relevant contribution condition” means—

(a)in a case where the former spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3;

(b)in any other case, the condition in paragraph 5A of Schedule 3.

(7)For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the former spouse or civil partner for the tax year beginning with 6 April 2016 or any later tax year.

(8)A voidable marriage or civil partnership which has been annulled is to be treated for the purposes of this section as if it had been a valid marriage or civil partnership which was dissolved at the date of annulment.

(9)Section 51ZA contains special rules for cases involving changes in gender.

Commencement Information

I64Sch. 12 para. 60 in force at 6.4.2016, see s. 56(1)(4)

61(1)Section 48B (Category B retirement pension for widows and widowers) is amended as follows.E+W+S

(2)For subsections (1) to (1A) substitute—

(1)A person (“the pensioner”) whose spouse died while they were married is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—

(a)the pensioner attained pensionable age—

(i)before 6 April 2016, and

(ii)before the spouse died, and

(b)the spouse satisfied the relevant contribution condition.

(1ZA)But subsection (1) does not confer a right to a Category B retirement pension on—

(a)a man who attained pensionable age before 6 April 2010, or

(b)a woman who attained pensionable age before 6 April 2010 and whose spouse was a woman.

(1ZB)In subsection (1)(b) “the relevant contribution condition” means—

(a)in a case where the spouse—

(i)died before 6 April 2010, or

(ii)died on or after that date having attained pensionable age before that date,

the conditions in paragraph 5 of Schedule 3, and

(b)in any other case, the condition in paragraph 5A of Schedule 3.

(1A)A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner if—

(a)the pensioner attained pensionable age—

(i)on or after 6 April 2010 but before 6 April 2016, and

(ii)before the civil partner died, and

(b)the civil partner satisfied the relevant contribution condition.

(1B)In subsection (1A)(b) “the relevant contribution condition” means—

(a)in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and

(b)in any other case, the condition in paragraph 5A of Schedule 3.

(3)After subsection (3) insert—

(3A)For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the deceased for the tax year beginning with 6 April 2016 or any later tax year.

(4)For subsection (4) substitute—

(4)A woman (“the pensioner”) whose husband died before she attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of her husband if—

(a)she attained pensionable age before 6 April 2016, and

(b)the condition in subsection (5) is satisfied.

(4A)A man (“the pensioner”) whose wife died before he attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of his wife if—

(a)he attained pensionable age on or after 6 April 2010 but before 6 April 2016, and

(b)the condition in subsection (5) would have been satisfied on the assumption mentioned in subsection (7).

(5)In subsection (6), after “subsection (4)” insert “ or (4A) ”.

(6)In subsection (7), for “(4)” substitute “ (4A) ”.

(7)After subsection (8) insert—

(9)Section 51ZA contains special rules for cases involving changes in gender.

Commencement Information

I65Sch. 12 para. 61 in force at 6.4.2016, see s. 56(1)(4)

62(1)Section 48BB (Category B retirement pension: entitlement by reference to widowed parent's allowance or bereavement allowance where no dependent children) is amended as follows.E+W+S

(2)In subsection (1), for “who has attained pensionable age” substitute “ who attained pensionable age before 6 April 2016 ”.

(3)In subsection (3), for “who has attained pensionable age” substitute “ who attained pensionable age before 6 April 2016 ”.

Commencement Information

I66Sch. 12 para. 62 in force at 6.4.2016, see s. 56(1)(4)

63(1)Section 48C (Category B retirement pension: general) is amended as follows.E+W+S

(2)In subsection (3), for “sections 48A(4)(b) and” substitute “ section ”.

(3)In subsection (4), omit “48A(4),”.

Commencement Information

I67Sch. 12 para. 63 in force at 6.4.2016, see s. 56(1)(4)

64E+W+SFor section 51 substitute—

51Category B retirement pension for widows, widowers and surviving civil partners who attained pensionable age before 6 April 2010

(1)A person (“the pensioner”) whose spouse died while they were married is entitled to a Category B retirement pension if—

(a)they were both over pensionable age at the time of the death,

(b)the pensioner attained pensionable age before 6 April 2010, and

(c)the spouse satisfied the relevant contribution condition.

(2)But subsection (1) does not confer a right to a Category B retirement pension on—

(a)a woman whose husband has died, or

(b)a man whose wife died before 6 April 1979.

(3)In subsection (1)(c) “the relevant contribution condition” means—

(a)in a case where the spouse attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and

(b)in a case where the spouse attained pensionable age on or after 6 April 2010, the condition in paragraph 5A of Schedule 3.

(4)A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension if—

(a)they were both over pensionable age at the time of the death,

(b)the pensioner attained pensionable age before 6 April 2010, and

(c)the deceased civil partner satisfied the relevant contribution condition.

(5)In subsection (4)(c) “the relevant contribution condition” means—

(a)in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and

(b)in a case where the deceased civil partner attained pensionable age on or after 6 April 2010, the condition in paragraph 5A of Schedule 3.

(6)The weekly rate of a person's Category B retirement pension under this section is to be determined in accordance with sections 44 to 45AA and Schedule 4A as they apply in the case of a Category A retirement pension taking references in those sections to the pensioner as references to the spouse or deceased civil partner.

(7)But in the case of—

(a)a man whose wife dies after 5 October 2002,

(b)a surviving party to a marriage of a same sex couple, or

(c)a surviving civil partner,

any amount of additional pension falling to be calculated under subsection (6) is to be halved.

(8)For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or deceased civil partner for the tax year beginning with 6 April 2016 or any later tax year.

(9)Subject to the provisions of this Act, a person becomes entitled to a Category B retirement pension under this section on the day on which the conditions of entitlement become satisfied and the entitlement continues throughout the person's life.

(10)Section 51ZA contains special rules for cases involving changes in gender.

Commencement Information

I68Sch. 12 para. 64 in force at 6.4.2016, see s. 56(1)(4)

65E+W+SAfter section 51 insert—

51ZASpecial provision for married person whose spouse changed gender

(1)Section 48A(2)(b) does not prevent a woman from being entitled to a Category B retirement pension under that section in a case where—

(a)her spouse is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b)the marriage subsisted before the time when that certificate was issued.

(2)Section 48AA(2)(b) does not prevent a woman from being entitled to a Category B retirement pension under that section in a case where—

(a)her former spouse was, at the time the marriage was dissolved, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b)the marriage subsisted before the time when that certificate was issued.

(3)Section 48B(1ZA)(b) does not prevent a woman from being entitled to a Category B retirement pension under that section in a case where—

(a)her dead spouse was, at the time of death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b)the marriage subsisted before the time when that certificate was issued,

and in such a case the reference in section 48B(1ZB)(a)(ii) to the spouse having attained pensionable age before 6 April 2010 is to be read as a reference to the spouse having been born before 6 April 1945.

(4)Section 51(1) does not confer a right to a Category B retirement pension on a woman if—

(a)her dead spouse was, at the time of death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b)the marriage subsisted before the time when that certificate was issued.

Commencement Information

I69Sch. 12 para. 65 in force at 6.4.2016, see s. 56(1)(4)

66E+W+SIn section 52(3) (special provision for surviving spouses) for “prescribed maximum” substitute “ maximum amount specified in regulations ”.

Commencement Information

I70Sch. 12 para. 66 in force at 6.4.2016, see s. 56(1)(4)

67(1)Schedule 3 (contribution conditions for entitlement to benefit) is amended as follows.E+W+S

(2)In paragraph 5, for sub-paragraph (1) substitute—

(1)This paragraph sets out the contribution conditions for—

(a)a widowed mother's allowance, a widowed parent's allowance or a widow's pension;

(b)a Category A retirement pension (other than one in relation to which paragraph 5A applies);

(c)a Category B retirement pension in the cases provided for by any of sections 48A to 51ZA.

(3)In paragraph 5A(1), for paragraphs (b) and (c) substitute—

(b)a Category B retirement pension in the cases provided for by any of sections 48A to 51ZA.

Commencement Information

I71Sch. 12 para. 67 in force at 6.4.2016, see s. 56(1)(4)

68E+W+SIn Part 1 of Schedule 4 (rates of certain benefits), in paragraph 5, for “section 48A(3)” substitute “ section 48A(4) or 48AA(4) ”.

Commencement Information

I72Sch. 12 para. 68 in force at 6.4.2016, see s. 56(1)(4)

69E+W+SIn Schedule 4A (additional pension: accrual rates for purposes of section 45(2)(c)), in paragraph 1(2), omit “, 48A(4)” (in both places).

Commencement Information

I73Sch. 12 para. 69 in force at 6.4.2016, see s. 56(1)(4)

70E+W+SIn section 150 of the Administration Act (annual up-rating of benefits), in subsection (1), after paragraph (ab) insert—

(ac)specified in regulations under section 52(3) of that Act;.

Commencement Information

I74Sch. 12 para. 70 in force at 6.4.2016, see s. 56(1)(4)

71E+W+SIn section 46 of the Pension Schemes Act 1993 (effect of entitlement to guaranteed minimum pensions on payment of social security benefits), in subsection (6)(b)(iii), omit “48A,”.

Commencement Information

I75Sch. 12 para. 71 in force at 6.4.2016, see s. 56(1)(4)

72E+W+SIn section 128 of the Pensions Act 1995 (additional pension: calculation of surpluses), in subsection (6), omit “48A,”.

Commencement Information

I76Sch. 12 para. 72 in force at 6.4.2016, see s. 56(1)(4)

73E+W+SIn Schedule 4 to the Pensions Act 1995 (equalisation of, and increase in, pensionable age for men and women), omit paragraph 3(2) and (3).

Commencement Information

I77Sch. 12 para. 73 in force at 6.4.2016, see s. 56(1)(4)

74E+W+SIn section 577 of the Income Tax (Earnings and Pensions) Act 2003 (United Kingdom social security pensions), in the definition of “state pension” in subsection (2)—

(a)in paragraph (a), after “48A,” insert “ 48AA, ”;

(b)in paragraph (b), after “1992” insert “ or any provision under the law of Northern Ireland that corresponds to section 48AA of SSCBA 1992 ”.

Commencement Information

I78Sch. 12 para. 74 in force at 6.4.2016, see s. 56(1)(4)

75E+W+SIn Schedule 24 to the Civil Partnership Act 2004, omit paragraphs 25(6) and 28(6).

Commencement Information

I79Sch. 12 para. 75 in force at 6.4.2016, see s. 56(1)(4)

76E+W+SIn Schedule 5 to the Gender Recognition Act 2004 (benefits and pensions), in paragraph 8(1)(a) and (3), after “48A,” insert “ 48AA, ”.

Commencement Information

I80Sch. 12 para. 76 in force at 6.4.2016, see s. 56(1)(4)

77E+W+SIn Schedule 4 to the Marriage (Same Sex Couples) Act 2013, omit paragraphs 11, 12, 13 and 16.

Commencement Information

I81Sch. 12 para. 77 in force at 6.4.2016, see s. 56(1)(4)

Category C retirement pensions: repeal of spent provisionsE+W+S

78E+W+SThe Contributions and Benefits Act is amended as follows.

Commencement Information

I82Sch. 12 para. 78 in force at 6.4.2016, see s. 56(1)(4)

79E+W+SIn section 63(f)(i) (descriptions of non-contributory benefits), for the words from “payable” to “widows” substitute “ payable in certain cases to a widow whose husband was over pensionable age on 5 July 1948 or to a woman whose marriage to a husband who was over pensionable age on that date was terminated otherwise than by his death ”.

Commencement Information

I83Sch. 12 para. 79 in force at 6.4.2016, see s. 56(1)(4)

80(1)Section 78 (Category C retirement pensions etc) is amended as follows.E+W+S

(2)Omit subsections (1), (2) and (5).

(3)In subsections (7) and (8), omit “Category C or”.

Commencement Information

I84Sch. 12 para. 80 in force at 6.4.2016, see s. 56(1)(4)

81E+W+SIn Part 3 of Schedule 4 —

(a)omit paragraph 6 (rate of Category C retirement pension);

(b)in paragraph 7 (rate of Category D retirement pension), for the text in the second column substitute the amount specified in paragraph 6 as the higher rate for a Category C retirement pension immediately before 6 April 2016.

Commencement Information

I85Sch. 12 para. 81 in force at 6.4.2016, see s. 56(1)(4)

82E+W+SIn section 150A of the Administration Act (annual up-rating), in subsection (10), in the definition of “the specified amounts in the case of Category B, C or D retirement pensions”—

(a)in paragraph (a), omit the final “and”;

(b)in paragraph (b), for “amounts specified in paragraphs 6 and 7” substitute “ amount specified in paragraph 7 ”;

(c)at the end of paragraph (b) insert , and

(c)any amount specified in regulations under section 78(9) of the Contributions and Benefits Act for a Category C retirement pension;.

Commencement Information

I86Sch. 12 para. 82 in force at 6.4.2016, see s. 56(1)(4)

83E+W+SIn Schedule 5 to the Gender Recognition Act 2004 (benefits and pensions) omit paragraph 11 and the heading above it.

Commencement Information

I87Sch. 12 para. 83 in force at 6.4.2016, see s. 56(1)(4)

Category D retirement pensionsE+W+S

84E+W+SIn section 78(3) of the Contributions and Benefits Act (entitlement to a Category D retirement pension), for “and satisfies” substitute “ , who reached pensionable age before 6 April 2016 and who satisfies ”.

Commencement Information

I88Sch. 12 para. 84 in force at 6.4.2016, see s. 56(1)(4)

Age additionE+W+S

85E+W+SIn sections 63(g) and 79(1) of the Contributions and Benefits Act (age addition), after “retirement pension of any category” insert “ under this Act ”.

Commencement Information

I89Sch. 12 para. 85 in force at 6.4.2016, see s. 56(1)(4)

Christmas bonusE+W+S

86E+W+SIn section 150(2) of the Contributions and Benefits Act (Christmas bonus: interpretation), for the definition of “retirement pension” substitute—

retirement pension” means—

(a)a state pension under Part 1 of the Pensions Act 2014,

(b)a retirement pension under this Act, or

(c)graduated retirement benefit.

Commencement Information

I90Sch. 12 para. 86 in force at 6.4.2016, see s. 56(1)(4)

Transition: same sex marriagesE+W+S

87(1)If marriage of same sex couples is not lawful under the law of Scotland when the amendments made by this Part of this Schedule come into force then, under the law of Scotland, references in the amendments to a married person do not include a person married to someone of the same sex; and related expressions (such as “spouse”) are to be read accordingly.E+W+S

(2)See also Part 1 of Schedule 2 to the Marriage (Same Sex Couples) Act 2013 (power to provide for English and Welsh marriages of same sex couples to be treated in Scotland as civil partnerships).

Commencement Information

I91Sch. 12 para. 87 in force at 6.4.2016, see s. 56(1)(4)

Part 3 E+W+SAmendments to do with state pension credit

88E+W+SThe State Pension Credit Act 2002 is amended as follows.

Commencement Information

I92Sch. 12 para. 88 in force at 7.7.2015 for specified purposes by S.I. 2015/1475, art. 2(2)(a)

I93Sch. 12 para. 88 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)

89E+W+SIn section 3 (savings credit), for subsection (1) substitute—

(1)The first of the conditions mentioned in section 1(2)(c)(ii) is that the claimant—

(a)has attained pensionable age before 6 April 2016 and has attained the age of 65 (before, on or after that date), or

(b)is a member of a couple, the other member of which falls within paragraph (a).

Commencement Information

I94Sch. 12 para. 89 in force at 6.4.2016, see s. 56(1)(4)

90E+W+SAfter that section insert—

3ZAPower to limit savings credit for certain mixed-age couples

(1)Regulations may provide that, in prescribed cases, a person who is a member of a mixed-age couple is not entitled to a savings credit.

(2)For example, the regulations could provide that a member of a mixed-age couple is not entitled to a savings credit unless—

(a)the person has been awarded a savings credit with effect from a day before 6 April 2016 and was entitled to a savings credit immediately before that date, and

(b)the person remained entitled to state pension credit at all times since the beginning of 6 April 2016.

(3)In this section “mixed-age couple” means a couple (whenever formed) one member of which had attained pensionable age before 6 April 2016 and the other had not.

Commencement Information

I95Sch. 12 para. 90 in force at 7.7.2015 by S.I. 2015/1475, art. 2(2)(d)

91E+W+SIn Schedule 1 to the Pensions Act 2007, omit paragraph 44.

Commencement Information

I96Sch. 12 para. 91 in force at 6.4.2016, see s. 56(1)(4)

Part 4 E+W+SOther amendments to do with Part 1

Social Security Contributions and Benefits Act 1992 (c. 4)E+W+S

92E+W+SThe Contributions and Benefits Act is amended as follows.

Commencement Information

I97Sch. 12 para. 92 in force at 6.4.2016, see s. 56(1)(4)

93(1)Section 39C (rate of widowed parent's allowance and bereavement allowance) is amended as follows.E+W+S

(2)In subsection (1), for the words from “45AA” to “as they apply” substitute “ 45AA and Schedules 4A and 4B below as they apply ”.

(3)In subsection (3), for the words from “45AA” to “by virtue of subsection (1) above” substitute “ 45AA and Schedules 4A and 4B below by virtue of subsection (1) above ”.

(4)In subsection (4), for the words from “45AA” to “below” substitute “ 45AA and Schedules 4A and 4B below ”.

Commencement Information

I98Sch. 12 para. 93 in force at 6.4.2016, see s. 56(1)(4)

94(1)Schedule 5 (pension increase or lump sum where entitlement to retirement pension is deferred) is amended as follows.E+W+S

(2)In the following provisions omit “(as those provisions have effect by virtue of section 2(7) of the Pensions Act 2011)”—

  • paragraph 4(1A)(a), (b) and (c);

  • paragraph 7B(5)(b)(i).

(3)After paragraph 7 insert—

7ZA(1)This paragraph modifies paragraphs 5A to 6A in cases where—

(a)W became entitled to a Category A or Category B retirement pension before 6 April 2012, and

(b)S died before 6 April 2012.

(“W” and “S” have the same meaning as in paragraph 5.)

(2)Paragraph 5A applies as if—

(a)in sub-paragraph (2), after paragraph (a), there were inserted—

(b)the appropriate amount; and;

(b)in sub-paragraph (3), after “following—”, there were inserted—

(a)one half of the appropriate amount; and.

(3)Paragraph 6 applies as if—

(a)in sub-paragraph (2), after paragraph (a), there were inserted—

(b)the appropriate amount; and;

(b)in sub-paragraph (3), after paragraph (b), there were inserted—

(c)the appropriate amount reduced by the amount of any increases under section 109 of the Pensions Act; and;

(c)in sub-paragraph (4), after paragraph (a), there were inserted—

(b)one half of the appropriate amount; and.

(4)Paragraph 6A applies as if in sub-paragraph (2), after paragraph (a), there were inserted—

(b)one half of the appropriate amount; and.

(5)In paragraphs 5A to 6A as modified by this paragraph, the “appropriate amount” means the greater of—

(a)the amount by which the deceased person's Category A or Category B retirement pension had been increased under section 150(1)(e) of the Administration Act; or

(b)the amount by which his or her Category A or Category B retirement pension would have been so increased had he or she died immediately before the surviving spouse or civil partner became entitled to a Category A or Category B retirement pension.

(6)In sub-paragraph (1)(a) the reference to becoming entitled to a pension before 6 April 2012 includes a reference to becoming entitled on or after that day to the payment of a pension in respect of a period before that day.

Commencement Information

I99Sch. 12 para. 94 in force at 6.4.2016, see s. 56(1)(4)

Pension Schemes Act 1993 (c. 48)E+W+S

95E+W+SSection 46A of the Pension Schemes Act 1993 (retirement in tax year after 5 April 2020) is repealed.

Commencement Information

I100Sch. 12 para. 95 in force at 6.4.2016, see s. 56(1)(4)

Pensions Act 2008 (c. 30)E+W+S

96E+W+SIn the Pensions Act 2008, the following are repealed—

(a)sections 102 and 103 (consolidation of additional pension);

(b)Schedule 3 (consolidation of additional pension);

(c)in Schedule 4 (minor and consequential amendments)—

  • paragraph 4(2)(b) and (3)(b);

  • paragraph 6(3);

  • paragraph 7(a);

  • paragraph 8(a);

  • paragraph 9(2)(c);

  • paragraph 10;

  • paragraphs 13 to 22.

Commencement Information

Pensions Act 2011 (c. 19)E+W+S

97E+W+SIn the Pensions Act 2011, the following are repealed—

(a)section 2(5) to (9) and Schedule 2 (abolition of certain additions to the state pension);

(b)section 3 and Schedule 3 (consolidation of additional pension).

Commencement Information

I102Sch. 12 para. 97 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources