Section 136 Up-rating under section 132 of pensions increased under section 52(3) of Contributions and Benefits Act.F1

Northern Ireland

(1)

This section applies in any case where a person is entitled to a Category A retirement pension with an increase, under section 52(3) of the Contributions and Benefits Act, in the additional pension on account of the contributions of a spouse F2or civil partner who has died.

(2)

Where in the case of any up-rating order under section 132 above—

(a)

the spouse’s F3or civil partner's final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but

(b)

the person’s final relevant year was an earlier tax year,

then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the spouse’s or civil partner's contributions.

(3)

Where in the case of any up-rating order under section 132 above—

(a)

the person’s final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but

(b)

the spouse’s F4or civil partner's final relevant year was an earlier tax year,

then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the person’s contributions.

Annotations

Textual amendments

F1: S. 136 substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 127
F2: Words in s. 136(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 117(a); S.I. 2005/3255, art. 2(1), Sch.
F3: Words in s. 136(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 117(b); S.I. 2005/3255, art. 2(1), Sch.
F4: Words in s. 136(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 117(b); S.I. 2005/3255, art. 2(1), Sch.