Part II

Pensions
Chapter I

State pensions

State second pension

Calculation of Category B retirement pension
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1
In section 46 of the Social Security Contributions and Benefits Act 1992 (modifications of section 45 for calculating the additional pension in certain benefits), after subsection (2) there shall be inserted—
3
For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 48BB below in a case where the deceased spouse died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—
- “N” =
  1. the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse dies, or
  2. the number of tax years in the period—
    1. beginning with the tax year in which the deceased spouse (“S”) attained the age of 16 or, if later, 1978-79, and
    2. 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.
2
In section 48BB of that Act (Category B retirement pension: entitlement by reference to benefits under section 39A or 39B), in subsection (5) for “section 46(2)” there shall be substituted “section 46(3)”.
3
In paragraph 5 of Schedule 8 to the Welfare Reform and Pensions Act 1999 (welfare benefits: minor and consequential amendments), sub-paragraph (b), and the word “and” immediately preceding it, shall be omitted.
1992 c. 4.
1999 c. 30.