10. In Article 11 of the Pensions Order (increase of additional pension in Category A retirement pension), at the end add the following paragraph—
“(3A) Where a person is entitled to a Category A retirement pension with an increase under paragraph (3) in the additional pension and the circumstances are such that—
(a)the deceased spouse to whose contributions that increase is referable died during that part of the tax year which precedes the date on which the order under Article 64 of the Social Security (Northern Ireland) Order 1986 comes into operation (“the initial up-rating order”), and
(b)the deceased spouse’s final relevant year for the purposes of Article 8 is the tax year immediately preceding that in which the death occurred,
then, in determining the amount of the additional pension which falls to be increased by the initial up-rating order, so much of that pension as is attributable to the increase under paragraph (3) shall be disregarded.”.