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.
Sch. 2 heading substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 11(1), Sch. 3 para. 3