SCHEDULES
SCHEDULE 2ADDITIONAL PENSION: SIMPLIFIED ACCRUAL RATES
PART 3CONSEQUENTIAL AND RELATED AMENDMENTS
The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
3
In section 39 of the Contributions and Benefits Act (rate of widowed mother's allowance and widow's pension) omit—
a
“and Schedule 4A to this Act” wherever occurring; and
b
subsection (3).
4
1
Section 39C of the Contributions and Benefits Act (rate of widowed parent's allowance and bereavement allowance) is amended as follows.
2
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
In subsection (3) in each of paragraphs (a) and (b) for “sections” substitute “
provisions
”
.
5
1
Section 44 of the Contributions and Benefits Act (Category A retirement pension) is amended as follows.
2
In subsection (5A) for “Schedule 4A” substitute “
Schedules 4A and 4B
”
.
3
In subsection (6) for “Schedule 4A” substitute “
Schedule 4A or 4B
”
.
6
In section 46 of the Contributions and Benefits Act (modification of section 45 for calculating the additional pension in certain benefits) after subsection (3) add—
4
For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39C(1) above in a case where the deceased spouse or civil partner died under pensionable age, section 45 above has effect subject to the following additional modifications—
a
the omission of subsection (2)(d), and
b
the omission in subsection (3A)(b) of the words “before the flat rate introduction year”.
7
In section 48A of the Contributions and Benefits Act (rate of Category B retirement pension for married person or civil partner) in subsection (4) for “Schedule 4A” substitute “
Schedules 4A and 4B
”
.
8
In section 48B of the Contributions and Benefits Act (Category B retirement pension for surviving spouse or civil partner) in subsection (2) for “Schedule 4A” substitute “
Schedules 4A and 4B
”
.
9
In section 48BB of the Contributions and Benefits Act (Category B retirement pension: entitlement by reference to benefits under section 39A or 39B) in subsection (5)—
a
for “Schedule 4A” substitute “
Schedules 4A and 4B
”
; and
b
for the words from “subject” to the end substitute “
subject to section 46(3) above and to the following provisions of this section and the modification in section 48C(4) below.
”
.
10
In section 48C of the Contributions and Benefits Act (Category B retirement pension: general) in subsection (4) for “Schedule 4A” substitute “
Schedules 4A and 4B
”
.
11
In Schedule 4A to the Contributions and Benefits Act (additional pension) in paragraph 1(2) omit “39(1),”.