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1.—(1) These Regulations may be cited as the Social Security (Graduated Retirement Benefit) (Married Same Sex Couples) Regulations 2014.
(2) These Regulations come into force on 13th March 2014.
(3) These Regulations extend to England and Wales only.
2.—(1) In section 37(1) of the National Insurance Act 1965(1) (special provisions as to graduated retirement benefit for widows, widowers and surviving civil partners), as that section has effect in relation to a survivor who attained pensionable age on or after 6th April 2010(2), after “widower”, in each place where it occurs, insert “, surviving same sex spouse”.
(2) In section 37(1) of that Act, as that section has effect in relation to a survivor who attained pensionable age before 6th April 2010, after paragraph (c) insert —
“or
where a man, having paid graduated contributions as an insured person, dies leaving a widower, and they have both attained pensionable age at the time of his death; or
where a woman, having paid graduated contributions as an insured person, dies leaving a widow, and they have both attained pensionable age at the time of her death,”.
3. In regulation 3(2) of the Social Security (Graduated Retirement Benefit) (No. 2) Regulations 1978(3) (continuation in force of sections 36, 37 and 118(1) of the 1965 Act)—
(a)omit the “and” at the end of sub-paragraph (c); and
(b)after sub-paragraph (d) insert—
“and
to extend section 37 of the 1965 Act to men and their late husbands, and women and their late wives.”.
Signed by the authority of the Secretary of State for Work and Pensions.
Steve Webb
Minister of State,
Department for Work and Pensions
14th January 2014
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