Section 46 Modifications of section 45 for calculating the additional pension in certain benefits.

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For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39(1) F2or 39C(1) F3... above or section F4... F548B(2) below in a case where the deceased spouse died under pensionable age F6or by virtue of section 39C(1) above or section ... 48B(2) below in a case where the deceased civil partner died under pensionable age F7or 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—

“ F8"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

(b)

the number of tax years in the period—

(i)

beginning with the tax year in which the deceased F9spouse, civil partner or cohabiting partner (“S”) attained the age of 16 or if later 1978-79, and

(ii)

ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier,

whichever is the smaller number.”.

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 F11or civil partner died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—

““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

(b)

the number of tax years in the period—

(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

(ii)

ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier,

whichever is the smaller number.”

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 F13spouse, civil partner or cohabiting partner died under pensionable age, section 45 has effect subject to the following additional modifications—