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SCHEDULES

SCHEDULE 6E+W+SReduced rate elections: effect on rate of section 4 pension

Recalculation of transitional rate where circumstances changeE+W+S

4 [F1(1)] If the woman is married or in a civil partnership on reaching pensionable age but the marriage or civil partnership comes to an end (because of the death of her spouse or civil partner or otherwise)—E+W+S

(a)her transitional rate is to be recalculated applying paragraph 3(2), and

(b)Schedule 2 (up-rating) applies as if the recalculated rate had been the woman's transitional rate on the day on which she reached pensionable age.

[F2(2)For the purposes of this paragraph—

(a)a civil partnership is not to be treated as having come to an end by reason of its having been converted into a marriage under Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020;

(b)a civil partnership is not to be treated as having come to an end by reason of its having been converted into a marriage under Part 3 or 4 of the Marriage of Same Sex Couples (Conversion of Civil Partnership) Regulations 2014 where it is a convertible Northern Ireland civil partnership as defined by regulation 2 of those Regulations.

(3)For the purposes of this paragraph, a marriage is not to be treated as having come to an end by reason of its having been converted into a civil partnership under Part 3, 4 or 5 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020.]

Textual Amendments

Commencement Information

I1Sch. 6 para. 4 in force at 6.4.2016, see s. 56(1)(4)

5(1)If neither of paragraphs 2 and 3 apply to the woman but she subsequently comes within paragraph (a) or (b) of paragraph 2(1)—E+W+S

(a)her transitional rate is to be recalculated applying paragraph 2(2), and

(b)Schedule 2 (up-rating) applies as if the recalculated rate had been the woman's transitional rate on the day on which she reached pensionable age.

(2)But the woman's rate is not to be recalculated under sub-paragraph (1) if it has already been recalculated under paragraph 4.

Commencement Information

I2Sch. 6 para. 5 in force at 6.4.2016, see s. 56(1)(4)

6E+W+SNothing in paragraph 4 or 5 affects—

(a)the amount of state pension to which a woman is entitled for periods before that paragraph applies to her, or

(b)the amount of any increase under section 17 in a case where the period for which the woman's state pension is deferred has ended before that paragraph applies to her.

Commencement Information

I3Sch. 6 para. 6 in force at 6.4.2016, see s. 56(1)(4)