1.—(1) These Regulations may be cited as the Social Security (Inherited SERPS) Regulations 2001 and shall come into force on 6th October 2002.
(2) In these Regulations—
“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 M1;
“additional pension” means an additional pension derived from contributions or earnings factors in any tax year beginning after 5th April 1978 and ending before the beginning of the tax year beginning 6th April 2002 [F1and an additional pension attributable to units of additional pension (within the meaning of section 14A of the Contributions and Benefits Act)]; and
“pensionable age” has the meaning given by the rules in Part I of Schedule 4 to the Pensions Act 1995 M2.
Textual Amendments
F1Words in reg. 1(2) inserted (12.10.2015) by The Pensions Act 2014 (Consequential Amendments) (Units of Additional Pension) Order 2014 (S.I. 2014/3213), arts. 1(2), 5
Marginal Citations
2.—(1) Where, on or after 6th October 2002, a person becomes widowed [F2or a surviving civil partner] and entitled to a widowed parent’s allowance or a Category B retirement pension under Part II of the Contributions and Benefits Act by virtue of being a [F3widow or widower] [F3widow, widower or surviving civil partner] then, provided that the deceased spouse [F4or civil partner] of that person attained pensionable age before 6th October 2002, any provision of that Part which is listed in paragraph (3) of this regulation shall have effect so that the rate of the additional pension in that pension or allowance, or of any constitutent element of an increase in that additional pension, which would, but for this paragraph, be payable to that person under or by virtue of that provision shall be increased by 100 per cent.
(2) Where, on or after 6th October 2002, a person becomes a person of a description specified in Column 1 of the Schedule to these Regulations and entitled to a widowed parent’s allowance or a Category B retirement pension under Part II of the Contributions and Benefits Act by virtue of being a [F5widow or widower] [F5widow, widower or surviving civil partner], any provision of that Part which is listed in paragraph (3) of this regulation shall have effect so that the rate of the additional pension in that pension or allowance, or of any constituent element of an increase in that additional pension, which would, but for this paragraph, be payable to a person of that description under or by virtue of that provision shall be increased by the percentage specified in Column 2 of that Schedule.
(3) The provisions of Part II of the Contributions and Benefits Act referred to in paragraphs (1) and (2) of this regulation are as follows:
(a)section 39C (rate of widowed parent’s allowance F6...) M3 F7...;
F8(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)section 48B (Category B retirement pension for widows and widowers) M4;
(d)section 48BB (Category B retirement pension: entitlement by reference to benefits under section 39A or 39B) M5;
(e)section 51 ( [F9Category B retirement pension for widows, widowers and surviving civil partners who attained pensionable age before 6th April 2010] ) M6; and
(f)paragraphs 4 to 7 of Schedule 5 (increase of pension where pensioner’s deceased spouse [F10or civil partner] has deferred entitlement) M7.
[F11(4) Where, on or after 6th April 2006, a person becomes a person of a description specified in Column 1 of the Schedule to these Regulations and entitled to a widowed person’s [F12or surviving civil partner's] lump sum under paragraph 7A of Schedule 5 to the Contributions and Benefits Act, paragraph 7B(3) of Schedule 5 to that Act shall have effect so that the half of the additional pension specified in paragraph (b) of the definition of “P” is increased by the percentage specified in Column 2 of the Schedule to these Regulations.]
Textual Amendments
F2Words in reg. 2(1) inserted (E.W.S.) (5.12.2005) by The Social Security (Inherited SERPS) (Amendments relating to Civil Partnership) Regulations 2005 (S.I. 2005/3030), regs. 1, 2(2)(a)(i)
F3Words in reg. 2(1) substituted (E.W.S.) (5.12.2005) by The Social Security (Inherited SERPS) (Amendments relating to Civil Partnership) Regulations 2005 (S.I. 2005/3030), regs. 1, 2(2)(a)(ii)
F4Words in reg. 2(1) inserted (E.W.S.) (5.12.2005) by The Social Security (Inherited SERPS) (Amendments relating to Civil Partnership) Regulations 2005 (S.I. 2005/3030), regs. 1, 2(2)(a)(iii)
F5Words in reg. 2(2) substituted (E.W.S.) (5.12.2005) by The Social Security (Inherited SERPS) (Amendments relating to Civil Partnership) Regulations 2005 (S.I. 2005/3030), regs. 1, 2(2)(b)
F6Words in reg. 2(3)(a) omitted (6.4.2017 coming into force in accordance with art. 1-3) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 19(a)
F7Words in reg. 2(3)(a) omitted (6.4.2017 coming into force in accordance with art. 1-3) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 19(b)
F8Reg. 2(3)(b) omitted (6.4.2016 coming into force in accordance with art. 1(2)(b)) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 22(a)
F9Words in reg. 2(3)(e) substituted (6.4.2016 coming into force in accordance with art. 1(2)(b)) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 22(b)
F10Words in reg. 2(3)(f) inserted (E.W.S.) (5.12.2005) by The Social Security (Inherited SERPS) (Amendments relating to Civil Partnership) Regulations 2005 (S.I. 2005/3030), regs. 1, 2(2)(c)
F11Reg. 2(4) added (E.W.S.) (6.4.2005) by The Social Security (Inherited SERPS) (Amendment) Regulations 2005 (S.I. 2005/811), regs. 1, 2(a)
F12Words in reg. 2(4) inserted (E.W.S.) (5.12.2005) by The Social Security (Inherited SERPS) (Amendments relating to Civil Partnership) Regulations 2005 (S.I. 2005/3030), regs. 1, 2(2)(d)
Marginal Citations
M3Section 39C was inserted by section 55 of the Welfare Reform and Pensions Act 1999 (c. 30) and amended by section 35(4) of the Child Support, Pensions and Social Security Act 2000 (c. 19).
M4Section 48B was amended by paragraph 6 of Schedule 8 to the Welfare Reform and Pensions Act 1999.
M5Section 48BB was inserted by section 56 of the Welfare Reform and Pensions Act 1999. Sections 39A to 39C were inserted by section 55 of that Act.
M6Section 51 was amended by section 127(2) of the Pensions Act 1995 and by section 35(13) of the Child Support, Pensions and Social Security Act 2000. See paragraph 3(3) of Schedule 4 to the Pensions Act 1995 for the application of section 51 to men who attain pensionable age on or after 6th April 2010.
M7Paragraphs 4 to 7 of Schedule 5 were substituted or amended by paragraph 21(13), (15) and (17) of Schedule 4 to the Pensions Act 1995.
Signed by authority of the Secretary of State for Social Security.
Jeff Rooker
Minister of State,
Department of Social Security