92The Contributions and Benefits Act is amended as follows.
93(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”.
94(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.”
95Section 46A of the Pension Schemes Act 1993 (retirement in tax year after 5 April 2020) is repealed.
96In 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.
97In 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).