{
  "url": "https://openlegislation.uk/pensions-act-1995/schedule-4/paragraph-5",
  "json_url": "https://openlegislation.uk/pensions-act-1995/schedule-4/paragraph-5.json",
  "legislation": "ukpga/1995/26",
  "legislation_title": "Pensions Act 1995",
  "legislation_url": "https://openlegislation.uk/pensions-act-1995",
  "path": "schedule/4/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In section 46(2) of the Social Security Contributions and Benefits Act 1992 (benefits calculated by reference to Category A retirement pension), for the words following “45(4)(b) above-” there is substituted—\n“”N ”=\n(a) the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences, or\n(b) the number of tax years in the period—\n(i) beginning with the tax year in which the deceased spouse (“S”) attained the age of 16 or if later 1978-79, and\n(ii) ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier,\nwhichever is the smaller number”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1992 c. 4."
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2007/5",
      "affecting_title": "Welfare Reform Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2007/5",
      "affecting_title": "Welfare Reform Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2007/5",
      "affecting_title": "Welfare Reform Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2011/19",
      "affecting_title": "Pensions Act 2011"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/26/schedule/4/paragraph/5",
    "retrieved_at": "2026-10-29T09:33:00.251754+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}