5. In section 46(2) of the Contributions and Benefits Act (benefits calculated by reference to Category A retirement pension), for the words following “45(4)(b) above—” substitute—N.I.
“N =
(a)the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences, or
(b)the number of tax years in the period—
(i)beginning with the tax year in which the deceased spouse ( “S”) attained the age of 16 or if later 1978- 79, and
(ii)ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier.
whichever is the smaller number.” .