{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/section-46",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/section-46.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": "section/46",
  "kind": "section",
  "number": "46",
  "heading": "Modifications of section 45 for calculating the additional pension in certain benefits.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39(1) or 39C(1) ... above or section ... 48B(2) below in a case where the deceased spouse died under pensionable age or by virtue of section 39C(1) above or section ... 48B(2) below in a case where the deceased civil partner died under pensionable age or by virtue of section 39C(1) above in a case where the deceased cohabiting partner died under pensionable age, the following definition shall be substituted for the definition of “ N ” in section 45(4)(b) above—\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, civil partner or cohabiting partner (“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.”.\n(3) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 48BB below in a case where the deceased spouse or civil partner died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—\n““N =\n(a) the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse or civil partner dies, or\n(b) the number of tax years in the period—\n(i) beginning with the tax year in which the deceased spouse or civil partner (“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.”\n(4) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39C(1) above in a case where the deceased spouse, civil partner or cohabiting partner died under pensionable age, section 45 has effect subject to the following additional modifications—\n(a) the omission of subsection (2)(d), and\n(b) the omission in subsection (3A)(b) of the words “before the flat rate introduction year”.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 46(1) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 12(a), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 46 inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 5(a); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 46(2) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 12(b), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 46(2) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 59"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 46(2) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 6(2); S.I. 2011/3033, art. 2(c)(vii)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 46(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 23(a); S.I. 2005/3175, art. 2(1), Sch. 1"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 46(2) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(4)(a)(i) (with art. 2)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 46(2) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 5"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 46(2) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(4)(a)(ii) (with art. 2)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "S. 46(3) inserted (8.1.2001 for specified purposes, 9.4.2001 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 32(1), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(b)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in s. 46(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 23(c); S.I. 2005/3175, art. 2(1), Sch. 1"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "S. 46(4) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 6"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in s. 46(4) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(4)(b) (with art. 2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2011/19",
      "affecting_title": "Pensions Act 2011"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/4/section/46",
    "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."
}