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SCHEDULES

SCHEDULE 6N.I.REDUCED RATE ELECTIONS: EFFECT ON RATE OF SECTION 4 PENSION

Recalculation of transitional rate where circumstances changeN.I.

4[F1(1)]  If the woman is married or in a civil partnership on reaching pensionable age but the marriage or civil partnership comes to an end (because of the death of her spouse or civil partner or otherwise)—N.I.

(a)her transitional rate is to be recalculated applying paragraph 3(2), and

(b)Schedule 2 (up-rating) applies as if the recalculated rate had been the woman's transitional rate on the day on which she reached pensionable age.

[F2(2) For the purposes of this paragraph, a civil partnership is not to be treated as having come to an end—

(a)by reason of its having been—

(i)converted into a marriage under [F3Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 or] section 9 of the Marriage (Same Sex Couples) Act 2013;

(ii)changed into a marriage under the Marriage (Scotland) Act 1977;

(iii)changed into a marriage in accordance with provision made under section 10 of the Marriage and Civil Partnership (Scotland) Act 2014; or

(iv)changed into a marriage under Part 5 of the Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014;

[F4(aa)by reason of its having been converted into a marriage under Part 3 or 4 of the Marriage of Same Sex Couples (Conversion of Civil Partnership) Regulations 2014 where it is a convertible Northern Ireland civil partnership as defined by regulation 2 of those Regulations;] or

(b)by reason of a marriage which has been treated in Northern Ireland as a civil partnership ceasing to be so treated with effect from 13 January 2020.]

[F5(3) For the purposes of this paragraph, a marriage is not to be treated as having come to an end by reason of its having been converted into a civil partnership under Part 3, 4 or 5 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020.]