SCHEDULES
SCHEDULE 6Reduced rate elections: effect on rate of section 4 pension
Recalculation of transitional rate where circumstances change
I14
F11
If the woman is married or in a civil partnership on reaching pensionable age but the marriage or civil partnership comes to an end (because of the death of her spouse or civil partner or otherwise)—
a
her transitional rate is to be recalculated applying paragraph 3(2), and
b
Schedule 2 (up-rating) applies as if the recalculated rate had been the woman's transitional rate on the day on which she reached pensionable age.
F22
For the purposes of this paragraph—
a
a civil partnership is not to be treated as having come to an end by reason of its having been converted into a marriage under Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020;
b
a civil partnership is not to be treated as having come to an end by reason of its having been converted into a marriage under Part 3 or 4 of the Marriage of Same Sex Couples (Conversion of Civil Partnership) Regulations 2014 where it is a convertible Northern Ireland civil partnership as defined by regulation 2 of those Regulations.
3
For the purposes of this paragraph, a marriage is not to be treated as having come to an end by reason of its having been converted into a civil partnership under Part 3, 4 or 5 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020.
I25
1
If neither of paragraphs 2 and 3 apply to the woman but she subsequently comes within paragraph (a) or (b) of paragraph 2(1)—
a
her transitional rate is to be recalculated applying paragraph 2(2), and
b
Schedule 2 (up-rating) applies as if the recalculated rate had been the woman's transitional rate on the day on which she reached pensionable age.
2
But the woman's rate is not to be recalculated under sub-paragraph (1) if it has already been recalculated under paragraph 4.
I36
Nothing in paragraph 4 or 5 affects—
a
the amount of state pension to which a woman is entitled for periods before that paragraph applies to her, or
b
the amount of any increase under section 17 in a case where the period for which the woman's state pension is deferred has ended before that paragraph applies to her.