6.—(1) This paragraph applies where W (referred to in paragraph 5 above) is a widower.
(2) Where the wife dies before 6th April 1989, the amounts referred to in paragraph 5(2)(b) above are the following—
(a)an amount equal to the increase mentioned in paragraph 5(1)(b) above,
(b)the appropriate amount, and
(c)an amount equal to any increase to which the wife had been entitled under paragraph 5 above.
(3) Where the wife dies after 5th April 1989 but before 6th April 2000, the amounts referred to in paragraph 5(2)(b) above are the following—
(a)the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,
(b)one-half of that increase, so far as attributable to employment after 5th April 1988,
(c)the appropriate amount reduced by the amount of any increases under section 105 of the Pension Act, and
(d)any increase to which the wife had been entitled under paragraph 5 above.
(4) Where the wife dies after 5th April 2000, the amounts referred to in paragraph 5(2)(b) above are the following—
(a)one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,
(b)one-half of the appropriate amount after it has been reduced by the amount of any increases under section 105 of the Pensions Act, and
(c)one-half of any increase to which the wife had been entitled under paragraph 5 above.
(16) Paragraph 5(1) of that Schedule (inserted by sub-paragraph (15)) has effect, where W is a man who attained pensionable age before 6th April 2010, as if paragraph (a) also required him to have been over pensionable age when S died.
(17) In paragraph 7 of that Schedule—
(a)in sub-paragraph (1), for “paragraphs 5 and 6” substitute “paragraphs 5 to 6”, and
(b)in sub-paragraph (2), for “paragraph 5 or 6” substitute “paragraph 5, 5A or 6”.
(18) In paragraph 8 of that Schedule, for sub-paragraphs (3) and (4) substitute—
“(3) In the case of the following pensions (where “P” is a married person and “S” is the other party to the marriage), that is—
(a)a Category B retirement pension to which P is entitled by virtue of the contributions of S, or
(b)P’s Category A retirement pension with an increase under section 51A(2) above attributable to the contributions of S,
the reference in paragraph 2(3) above to the pension to which a person would have been entitled if that person’s entitlement had not been deferred shall be construed as a reference to the pension to which P would have been entitled if neither P’s nor S’s entitlement to a retirement pension had been deferred.
(4) Paragraph 4(1)(b) above shall not apply to a Category B retirement pension to which S was or would have been entitled by virtue of W’s contributions (“W” and “S” having the same meaning as in paragraph 4(1); and where the Category A retirement pension to which S was or would have been entitled includes an increase under section 51A(2) above attributable to W’s contributions, the increase to which W is entitled under that paragraph shall be calculated as if there had been no increase under that section.”.