Regulation 10 Guaranteed minimum pension for certain pensionable employees and their widows or widowers

at the end of the heading there shall be added the words “or widowers”;

at the end of paragraph (3)(b) the word “and” shall be deleted;

in paragraph (3)(c), for the word “he”, there shall be substituted “the pensionable employee is a man and” and, for the words “and leaves”, there shall be substituted “leaving”;

after paragraph (3)(c) there shall be inserted the following:—

“and

(d)

if the pensionable employee is a woman and dies on or after 6th April 1989 leaving a widower, unless he is entitled to a widower’s pension at a higher rate, he is entitled to a pension at a weekly rate equal to half of that part of the pensionable employee’s guaranteed minimum which is attributable to earnings factors for the tax year 1988/89 and subsequent tax years.”; and

after paragraph (3) there shall be inserted the following:—

“(4)

The guaranteed minimum pensions referred to in paragraph (3) shall, insofar as they are attributable to earnings factors in the tax years from (and including) 1988/89, be increased in accordance with the requirements of section 37A of the Pensions Act^f1 and to the extent of any orders made thereunder.”.