SCHEDULE 2F1EQUALISATION OF AND INCREASE IN PENSIONABLE AGE FOR MEN AND WOMEN

Annotations:
Amendments (Textual)

PART IIENTITLEMENT TO CERTAIN PENSION AND OTHER BENEFITS

Additional pension

5

In section 46(2) of the Contributions and Benefits Act (benefits calculated by reference to Category A retirement pension), for the words following “45(4)(b) above—” substitute—

N =

a

the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences, or

b

the number of tax years in the period—

i

beginning with the tax year in which the deceased spouse ( “S”) attained the age of 16 or if later 1978- 79, and

ii

ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier.

whichever is the smaller number.