7—(1) A pensioner whose spouse or civil partner has died is entitled to an inherited amount under this paragraph if—N.I.
(a)the marriage took place or the civil partnership was formed before 6 April 2016,
(b)the pensioner was over pensionable age when the spouse or civil partner died,
(c)the spouse or civil partner was under pensionable age when he or she died but would have been entitled to a state pension payable at the transitional rate if he or she had reached pensionable age on the day of the death, and
(d)that transitional rate would have exceeded the full rate of the state pension.
(2) The inherited amount is half of the amount by which the transitional rate of the state pension for the spouse or civil partner would have exceeded the full rate of the state pension if he or she had reached pensionable age on the day of the death.
Commencement Information
I1Sch. 3 para. 7 in operation at 6.4.2016, see s. 53(1)(3)