2.—(1) A pensioner whose spouse or civil partner has died is entitled to an inherited amount under this paragraph if—
(a)the marriage took place or the civil partnership was formed before 6 April 2016,
(b)the spouse or civil partner died before 6 April 2016,
(c)the pensioner was under pensionable age when the spouse or civil partner died, and
(d)the pensioner would, on reaching pensionable age, have been entitled to a Category B retirement pension under section 48B(4) or (4A) or 48BB of the Contributions and Benefits Act if the words “before 6 April 2016” were omitted.
(2) The inherited amount is equal to the weekly rate at which that Category B retirement pension would have been payable on the day on which the pensioner reached pensionable age if any element of the rate attributable to the basic pension were ignored.