53—(1) Section 48B (Category B retirement pension for widows and widowers) is amended as follows.N.I.
(2) For subsections (1) to (1A) substitute—
“(1) A person (“the pensioner”) whose spouse died while they were married is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—
(a)the pensioner attained pensionable age—
(i)before 6 April 2016, and
(ii)before the spouse died, and
(b)the spouse satisfied the relevant contribution condition.
(1ZA) But subsection (1) does not confer a right to a Category B retirement pension on a man who attained pensionable age before 6 April 2010.
(1ZB) In subsection (1)(b) “the relevant contribution condition” means—
(a)in a case where the spouse—
(i)died before 6 April 2010, or
(ii)died on or after that date having attained pensionable age before that date,
the conditions in paragraph 5 of Schedule 3, and
(b)in any other case, the condition in paragraph 5A of Schedule 3.
(1A) A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner if—
(a)the pensioner attained pensionable age—
(i)on or after 6 April 2010 but before 6 April 2016, and
(ii)before the civil partner died, and
(b)the civil partner satisfied the relevant contribution condition.
(1B) In subsection (1A)(b) “the relevant contribution condition” means—
(a)in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and
(b)in any other case, the condition in paragraph 5A of Schedule 3.”.
(3) After subsection (3) insert—
“(3A) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the deceased for the tax year beginning with 6 April 2016 or any later tax year.”.
(4) For subsection (4) substitute—
“(4) A woman (“the pensioner”) whose husband died before she attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of her husband if—
(a)she attained pensionable age before 6 April 2016, and
(b)the condition in subsection (5) is satisfied.
(4A) A man (“the pensioner”) whose wife died before he attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of his wife if—
(a)he attained pensionable age on or after 6 April 2010 but before 6 April 2016, and
(b)the condition in subsection (5) would have been satisfied on the assumption mentioned in subsection (7).”.
(5) In subsection (6), after “subsection (4)” insert “ or (4A) ”.
(6) In subsection (7), for “(4)” substitute “ (4A) ”.
Commencement Information
I1Sch. 12 para. 53 in operation at 6.4.2016, see s. 53(1)(3)