Paragraph 2

The number of years arrived at under this paragraph is that which is obtained by—

(a)

taking the number of years between (inclusive) the year in which the woman attained the age of 16 and (exclusive) the year in which the husband died and—

(i)

multiplying it by the number of the husband's reckonable contribution years, and

(ii)

dividing it by the number of years of his working life;

(b)

if the resultant quotient is not a whole number, rounding it up to the nearest whole number; and

(c)

adding to the number of years arrived at under subparagraphs (a) and (b) above any number of years following the husband's death (inclusive of the year in which he died), being years for which the widow's own earnings factor was sufficient for satisfaction by her of paragraph (b) of the second contribution condition.