{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-5/paragraph-7",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-5/paragraph-7.json",
  "legislation": "ukpga/1992/4",
  "legislation_title": "Social Security Contributions and Benefits Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
  "path": "schedule/5/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) Where an amount is required to be calculated in accordance with the provisions of paragraph 5, 5A, 6 or 6A or sub-paragraph (1) above—\n(a) the amount so calculated shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny above; and\n(b) where the amount so calculated would, apart from this sub-paragraph, be a sum less than 1/2p, that amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.\n(3) For the purposes of paragraphs 5, 5A and 6A above, a woman falls within this sub-paragraph if—\n(a) she was married to another woman who, at the time of her death, was a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and\n(b) that marriage subsisted before the time when that certificate was issued.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 para. 7 omitted (6.4.2012 for the repeal of para. 7(1)) by virtue of Pensions Act 2011 (c. 19), ss. 2(5), 38(4) (with s. 2(7)); S.I. 2011/3034, art. 4(b) (note that this amending provision is itself repealed (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 97(a))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 5 para. 7(2) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(10)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 5 para. 7(3) inserted (E.W.) (10.12.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) and Marriage and Civil Partnership (Scotland) Act 2014 (Consequential Provisions) Order 2014 (S.I. 2014/3168), art. 1(2)(3), Sch. para. 11(5); and inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229), art. 1(2), Sch. 4 para. 2(19)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 5 paras. 4-7 modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2011/19",
      "affecting_title": "Pensions Act 2011"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2011/19",
      "affecting_title": "Pensions Act 2011"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2011/19",
      "affecting_title": "Pensions Act 2011"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2011/19",
      "affecting_title": "Pensions Act 2011"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2011/19",
      "affecting_title": "Pensions Act 2011"
    },
    {
      "type": "amendment to earlier affecting provision S.I. 2005/469 reg. 2(4)(a)",
      "affecting": "uksi/2006/516",
      "affecting_title": "The Social Security (Deferral of Retirement Pensions etc.) Regulations 2006"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/4/schedule/5/paragraph/7",
    "retrieved_at": "2026-10-29T09:36:29.915383+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."
}