7(1)For the purposes of paragraphs 5 and 6 above, the “appropriate amount” means the greater of—
(a)the amount by which the deceased person’s Category A or Category B retirement pension had been increased under section 132 of the Administration Act corresponding to an order under section 150(1)(e) of the Great Britain Administration Act; or
(b)the amount by which his Category A or Category B retirement pension would have been so increased had he died immediately before his surviving spouse became entitled to a Category A or Category B retirement pension.
(2)Where an amount is required to be calculated in accordance with the provisions of paragraph 5 or 6 or sub-paragraph (1) above—
(a)the amount so calculated shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny above; and
(b)where the amount so calculated would, apart from this sub-paragraph, be a sum less than 1/2p, that amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Order or the Administration Act.