5E+W+SWhen determining entitlement to, or calculating, an inherited deferral amount under this Schedule based on entitlement to an old state pension ignore—
(a)any requirement to make a claim for that pension;
(b)any provision suspending payment of, or disqualifying a person from receiving, any amount of that pension.
Commencement Information
I1Sch. 5 para. 5 in force at 6.4.2016, see s. 56(1)(4)