43.—(1) Schedule 5 (benefits and pensions) is amended as follows.
(2) After paragraph 6A insert—
“6B. Pension under Part 1 of the Pensions Act (Northern Ireland) 2015
(1) Any question—
(a)whether the person is entitled to a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 for any period after the certificate is issued, and
(b)(if so) the rate at which the person is so entitled for the period,
is to be decided as if the person’s gender were the acquired gender.
(2) Accordingly, if (immediately before the certificate is issued) the person—
(a)is a woman entitled to a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015, but
(b)has not attained the age of 65,
the person ceases to be so entitled when it is issued.
(3) And, conversely, if (immediately before the certificate is issued) the person—
(a)is a man who has attained the age at which a woman of the same age attains pensionable age, but
(b)has not attained the age of 65,
the person is to be treated for the purposes of Part 1 of the Pensions Act (Northern Ireland) 2015 as attaining pensionable age when it is issued.
(4) But sub-paragraph (1) does not apply if and to the extent that the decision of any question to which it refers is affected by the payment or crediting of contributions, or the crediting of earnings, in respect of a period ending before the certificate is issued.
(5) If the person’s acquired gender is the male gender, sections11 and 12 of, and Schedules 6 and 7 to, the Pensions Act (Northern Ireland) 2015 (effect of reduced rate elections) apply in relation to the person as they apply in relation to a woman (but only once the person has reached pensionable age for a man).
(6) Paragraph 10 makes provision about deferment of state pensions under Part1 of the Pensions Act (Northern Ireland) 2015.”.
(3) In paragraph 10, in sub-paragraph (1), after paragraph (za) insert—
“(zb)a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015,”.