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2.—(1) The Social Security (Inherited SERPS) Regulations (Northern Ireland) 2001(1) shall be amended in accordance with paragraphs (2) and (3).
(2) In regulation 2 (modification of Part II of the Contributions and Benefits Act) after paragraph (3) there shall be added the following paragraph –
“(4) Where, on or after 6th April 2006, a person becomes a person of a description specified in Column 1 of the Schedule and entitled to a widowed person’s lump sum under paragraph 7A of Schedule 5 to the Contributions and Benefits Act(2), paragraph 7B(3) of Schedule 5 to that Act shall have effect so that the half of the additional pension specified in paragraph (b) of the definition of “P” is increased by the percentage specified in Column 2 of the Schedule.”.
(3) In the heading to the Schedule –
(a)for “Regulation 2(2)” there shall be substituted “Regulation 2(2) and (4)”; and
(b)after “persons of a specified description” there shall be added “and in the proportion of additional pension used in the calculation of a widowed person’s lump sum payable to such persons”.
S.R. 2001 No. 441
1992 c. 7; paragraphs 7A and 7B are inserted by paragraph 10(1) of Schedule 9 to the Pensions (Northern Ireland) Order 2005
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