Regulation 2 Amendment of the Social Security (Inherited SERPS) Regulations 2001

after paragraph (3) of regulation 2 (modification of Part II of the Contributions and Benefits Act) there shall be added the following paragraph—

“(4)

Where, on or after 6th April 2006, a person becomes a person of a description specified in Column 1 of the Schedule to these Regulations and entitled to a widowed person’s lump sum under paragraph 7A of Schedule 5 to the Contributions and Benefits Act^f2, paragraph 7B(3) of Schedule 5 to that Act shall have effect so that the half of the additional pension specified in paragraph (b) of the definition of “P” is increased by the percentage specified in Column 2 of the Schedule to these Regulations.”;

in the heading to the Schedule, for “Regulation 2(2)” there shall be substituted “Regulation 2(2) and (4)”;

at the end of the title to the Schedule, there shall be added the words “AND IN THE PROPORTION OF ADDITIONAL PENSION USED IN THE CALCULATION OF A WIDOWED PERSON’S LUMP SUM PAYABLE TO SUCH PERSONS”.