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The Social Security (Inherited SERPS) (Amendment) Regulations 2005
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- UK Statutory Instruments
- 2005 No. 811
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations make provision relating to changes to the regime for deferring entitlement to state pension made by the Pensions Act 2004 (c. 35) which provide, in particular, for a choice between increments and a lump sum for those who have deferred their entitlement for 12 months or more.
In particular, regulation 2 amends the Social Security (Inherited SERPS) Regulations 2001 (S.I.2001/1085). This allows for the proportion of the additional pension used in the calculation of the widowed person’s lump sum to be increased in line with the provisions set out in those Regulations relating to the calculation of additional pension for widowed persons.
A full Regulatory Impact Assessment has not been produced for this Instrument as it has no impact on the costs of business.
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