Section 48B Category B retirement pension for widows and widowers.F1C1

A person (“the pensioner”) whose spouse died while they were married is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—

But subsection (1) does not confer a right to a Category B retirement pension on—

In subsection (1)(b) “the relevant contribution condition” means—

A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner if—

In subsection (1A)(b) “the relevant contribution condition” means—

A Category B retirement pension payable by virtue of subsection (1) F3or (1A) above shall be payable at a weekly rate corresponding to—

determined in accordance with the provisions of sections 44 to F445B above F5and F6Schedules 4A and 4B below as they apply in relation to a Category A retirement pension, but subject to section F746 above and the modifications in subsection (3) below and section 48C(4) below.

Where the spouse F8or civil partner died under pensionable age, references in the provisions of sections 44 to 45B above and Schedule 4A below as applied by subsection (2) above to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse or civil partner died.

For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the deceased for the tax year beginning with 6 April 2016 or any later tax year.

A woman (“the pensioner”) whose husband died before she attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of her husband if—

A man (“the pensioner”) whose wife died before he attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of his wife if—

The condition is that the pensioner—

A Category B retirement pension payable by virtue of subsection (4) F11or (4A) above shall be payable—

The assumption referred to in subsections F12(4A) and (6) above is that a man is entitled to a pension by virtue of section 38 above on the same terms and conditions, and at the same rate, as a woman.

Nothing in subsections (4) to (7) above applies in a case where the spouse dies on or after F149 April 2001.

Section 51ZA contains special rules for cases involving changes in gender.

Subsection (11) applies in the case of a pensioner entitled to a Category B retirement pension by virtue of subsection (1) or (1A) whose spouse or civil partner—

Where this subsection applies, the amount determined in accordance with subsection (2) as the weekly rate of the additional pension payable to the pensioner must be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date when the spouse or civil partner reached pensionable age until the spouse’s or civil partner’s death, that weekly rate would have increased during that period by virtue of orders under section 150 of the Administration Act (annual uprating of benefits).