SCHEDULES
SCHEDULE 12STATE PENSION: AMENDMENTS
PART 4OTHER AMENDMENTS TO DO WITH PART 1
The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
I178
1
Schedule 5 (pension increase or lump sum where entitlement to retirement pension is deferred) is amended as follows.
2
In the following provisions omit “(as those provisions have effect by virtue of section 3(7) of the Pensions Act (Northern Ireland) 2012)”—
paragraph 4(1A)(a), (b) and (c);
paragraph 7B(5)(b)(i).
3
After paragraph 7 insert—
7ZA
1
This paragraph modifies paragraphs 5A to 6A in cases where—
a
W became entitled to a Category A or Category B retirement pension before 7 June 2012, and
b
S died before 7 June 2012.
(“W” and “S” have the same meaning as in paragraph 5.)
2
Paragraph 5A applies as if—
a
in sub-paragraph (2), after paragraph (a), there were inserted—
b
the appropriate amount; and
b
in sub-paragraph (3), after “following—”, there were inserted—
a
one half of the appropriate amount; and
3
Paragraph 6 applies as if—
a
in sub-paragraph (2), after paragraph (a), there were inserted—
b
the appropriate amount; and”;
b
in sub-paragraph (3), after paragraph (b), there were inserted—
c
the appropriate amount reduced by the amount of any increases under section 105 of the Pensions Act; and
c
in sub-paragraph (4), after paragraph (a), there were inserted—
b
one half of the appropriate amount; and
4
Paragraph 6A applies as if in sub-paragraph (2), after paragraph (a), there were inserted—
b
one half of the appropriate amount; and
5
In paragraphs 5A to 6A as modified by this paragraph, the “appropriate amount” means the greater of—
a
the amount by which the deceased person's Category A or Category B retirement pension had been increased under section 132 of the Administration Act; or
b
the amount by which his or her Category A or Category B retirement pension would have been so increased had he or she died immediately before the surviving spouse or civil partner became entitled to a Category A or Category B retirement pension.
6
In sub-paragraph (1)(a) the reference to becoming entitled to a pension before 7 June 2012 includes a reference to becoming entitled on or after that day to the payment of a pension in respect of a period before that day.