PART II

PENSIONS
CHAPTER I

STATE PENSIONS

State second pension

Calculation of Category B retirement pension
31
1
In section 46 of the Contributions and Benefits Act (modifications of section 45 for calculating the additional pension in certain benefits), after subsection (2) there shall be added—
3
For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 48BB below in a case where the deceased spouse died under pensionable age, the following definition shall be substituted for the definition of N in section 45(4)(b) above— “
N =
a
the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse dies, 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. ”
.
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
In paragraph 4 of Schedule 8 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 (NI 11) (in this Act referred to as the 1999 Order) (welfare benefits: minor and consequential amendments), sub-paragraph (b), and the word and immediately preceding it, shall cease to have effect.
S. 31(2) repealed (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 19(2)(3)(c, {Sch. 6 Pt. 4}