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21.—(1) Regulation E27 shall be amended as follows.
(2) In paragraph (1) for “In the case of a man, and in the case of a woman in relation to a nominated beneficiary or a widower on whose marriage to her a nomination ceased to have effect,” substitute “Where the deceased is a man who is survived by a widow or by a nominated beneficiary in respect of whom the conditions in regulation E26(6) are satisfied, and where the deceased is a woman who is survived by a nominated beneficiary in respect of whom the conditions in regulation E26(6) are satisfied or by a widower for whose benefit the deceased revoked a nomination which would otherwise have had effect or on whose marriage to her a nomination ceased to have effect, the deceased's”.
(3) In paragraph (2) for “In relation to a widower” substitute “Where the deceased is a woman who is survived by a widower”.
(4) After paragraph (2) insert the following—
“(2A) Where the deceased is survived by a surviving civil partner, the deceased’s relevant service comprises, subject to paragraph (3)—
(a)any period of pensionable employment after 5th April 1988,
(b)any period beginning after 5th April 1988 in respect of which additional contributions have been paid under regulation C9 or C10,
(c)any period in respect of which additional contributions have been paid under regulation C4 or C5 in accordance with an election made on or after 6th April 1988,
(d)any period of reckonable service in respect of which family benefit contributions have been paid under Part IIA of Schedule 6 or are treated as having been paid under Part III of Schedule 6 in respect of an election made under Part IIA,
(e)where a transfer value has been accepted in respect of comparable British service, any period which consists of or is attributable to service after 5th April 1988, and
(f)where the deceased entered pensionable employment after 5th April 1988 and a transfer value (other than one mentioned in sub-paragraph (e)) was accepted, any period counting as reckonable service by virtue of the acceptance of the transfer value.”.
(5) In paragraph (3) after “period” insert “or any period in respect of which a transfer value or cash equivalent has been paid by the Secretary of State under these Regulations”.
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