SCHEDULES

SCHEDULE 24Social security, child support and tax credits

Part 3Amendments of the Social Security Contributions and Benefits Act 1992 (c. 4)

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1

Amend section 48A (category B retirement pension for married person) as follows.

2

After subsection (2) insert—

2A

A person who—

a

has attained pensionable age, and

b

on attaining that age was a civil partner or forms a civil partnership after attaining that age,

shall be entitled to a Category B retirement pension by virtue of the contributions of the other party to the civil partnership (“the contributing civil partner”) if the following requirement is met.

2B

The requirement is that the contributing civil partner—

a

has attained pensionable age and become entitled to a Category A retirement pension, and

b

satisfies the conditions specified in Schedule 3, Part 1, paragraph 5.

3

In subsections (3) and (4), after “spouse” insert “ or contributing civil partner ”.

4

In subsection (4A), for “widow or widower” substitute “ widow, widower or surviving civil partner ”.

5

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