F1F1[136 Up-rating under section 132 of pensions increased under section 52(3) of Contributions and Benefits Act.N.I.
(1)This section applies in any case where a person is entitled to a Category A retirement pension with an increase, under section 52(3) of the Contributions and Benefits Act, in the additional pension on account of the contributions of a spouse who has died.
(2)Where in the case of any up-rating order under section 132 above—
(a)the spouse’s final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but
(b)the person’s final relevant year was an earlier tax year,
then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the spouse’s contributions.
(3)Where in the case of any up-rating order under section 132 above—
(a)the person’s final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but
(b)the spouse’s final relevant year was an earlier tax year,
then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the person’s contributions.]
Textual Amendments
F1S. 136 substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 127