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”.