SCHEDULES

SCHEDULE 2Additional pension: simplified accrual rates

Part 3Consequential and related amendments

Social Security Contributions and Benefits Act 1992 (c. 4)

6

In section 46 of the SSCBA (modification of section 45 for calculating the additional pension in certain benefits) after subsection (3) insert—

4

For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39C(1) above in a case where the deceased spouse or civil partner died under pensionable age, section 45 has effect subject to the following additional modifications—

a

the omission of subsection (2)(d), and

b

the omission in subsection (3A)(b) of the words “before the flat rate introduction year”.