Social Security Contributions and Benefits Act 1992

[F139C Rate of widowed parent’s allowance F2...E+W+S

(1)The weekly rate of a widowed parent’s allowance shall be determined in accordance with the provisions of sections 44 to [F345AA and Schedules 4A and 4B below as they apply] in the case of a Category A retirement pension, but subject, in particular, to the following provisions of this section and section [F446] below.

[F5(1A)In its application by virtue of subsection (1) above, section 44(4) below is to be read as if for the first amount specified in that provision there were substituted a reference to the amount prescribed for the purposes of this subsection.]

F6(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In the application of sections 44 to [F745AA and Schedules 4A and 4B below by virtue of subsection (1) above] —

(a)where the deceased [F8spouse, civil partner or cohabiting partner] was over pensionable age at his or her death, references in those [F9provisions] to the pensioner shall be taken as references to the deceased [F8spouse, civil partner or cohabiting partner], and

(b)where the deceased [F8spouse, civil partner or cohabiting partner] was under pensionable age at his or her death, references in those [F10provisions] to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the deceased [F8spouse, civil partner or cohabiting partner] and the tax year in which he or she died.

(4)Where a widowed parent’s allowance is payable to a person whose [F11spouse, civil partner or cohabiting partner] dies after [F125th October 2002], the additional pension falling to be calculated under sections 44 to [F1345AA and Schedules 4A and 4B below] by virtue of subsection (1) above shall be one half of the amount which it would be apart from this subsection.

F14(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F1Ss. 39A-39C inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 55(2), 89(1); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F5S. 39C(1A)(2) substituted for s. 39C(2) (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(6)(a), 30(1)(a)(3) (with ss. 5(4)-(6), 6(7)); S.I. 2010/2650

F8Words in s. 39C(3) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(3)(a) (with art. 2)

F9Word in s. 39C(3)(a) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 4(3)

F10Word in s. 39C(3)(b) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 4(3)

F11Words in s. 39C(4) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(3)(b) (with art. 2)

F12Words in s. 39C(4) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 39(1)(a)(2)(a), 86(1)(b)(2) (with s. 83(6))

Modifications etc. (not altering text)

C1S. 39C modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)