Section 43 Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s. 42.

The reference in section 42(1) to a person entitled to a guaranteed minimum pension shall be construed as including a reference to a person so entitled by virtue of being the widower F1, surviving same sex spouse F2or surviving civil partner of an earner F3 in any case where he is entitled to a benefit other than a widowed parent's allowance F4... only if—

For the purposes of section 42 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—

Where—

the member and the member’s widow, widower or surviving civil partner shall be treated for the purposes of section 42 as only entitled to such part (if any) of the member’s or, as the case may be, the member’s F9widow's, widower’s or surviving civil partner's guaranteed minimum pension as is provided by the proceeds mentioned in paragraph (d).

A policy or annuity is relevant for the purposes of subsection (3) if taking it out or entering into it constituted the transaction to which section 15 applies.

For the purposes of section 42 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—

For the purposes of section 42, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for F11 section 10(2A) and any reduction under section 11A.

For the purposes of section 42, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for any order under Article 315A of the Insolvency (Northern Ireland) Order 1989 (recovery of excessive pension contributions).

For the purposes of section 42, a person shall be treated as entitled to a guaranteed minimum pension to which he would have been entitled but for the fact that the trustees or managers were discharged from their liability to provide that pension on the Board of the Pension Protection Fund assuming responsibility for the scheme.

For the purposes of section 42, a person shall be treated as entitled to a guaranteed minimum pension to which, in the opinion of the Commissioners for Her Majesty's Revenue and Customs, he would have been entitled but for F15the amendment of a scheme so that it no longer contains the guaranteed minimum pension rules GMP conversion (within the meaning given by section 20A(1)) in relation to the person .

Where the earner's accrued rights have been transferred after the amendment of the scheme, in making the calculation under subsection (9) the Commissioners shall assume the application of section 12(1) after the transfer.

In making the calculation under subsection (9) the Commissioners shall ignore any effect of the scheme being wound up.