SCHEDULES
SCHEDULE 12State pension: amendments
Part 4Other amendments to do with Part 1
Social Security Contributions and Benefits Act 1992 (c. 4)
I792
The Contributions and Benefits Act is amended as follows.
I393
1
Section 39C (rate of widowed parent's allowance and bereavement allowance) is amended as follows.
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
”
.
I494
1
Schedule 5 (pension increase or lump sum where entitlement to retirement pension is deferred) is amended as follows.
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.
Pension Schemes Act 1993 (c. 48)
I595
Section 46A of the Pension Schemes Act 1993 (retirement in tax year after 5 April 2020) is repealed.
Pensions Act 2008 (c. 30)
I196
In 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.
Pensions Act 2011 (c. 19)
I697
In 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);
I2b
section 3 and Schedule 3 (consolidation of additional pension).