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
I1Sch. 12 para. 94 in force at 6.4.2016, see s. 56(1)(4)