Paragraph 7ZA F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 5 para. 5 omitted by Pensions Act (Northern Ireland) 2012 s. 3(5)
Sch. 5 para. 000A1(4) omitted by Pensions Act (Northern Ireland) 2012 Sch. 2 para. 3(2)
Sch. 5 para. 2(5)(a) words omitted by Pensions Act (Northern Ireland) 2012 Sch. 2 para. 3(3)
Sch. 5 para. 2A omitted by Pensions Act (Northern Ireland) 2012 Sch. 2 para. 3(4)
Sch. 5 para. 3B(5)(b) words omitted by Pensions Act (Northern Ireland) 2012 Sch. 2 para. 3(5)
Sch. 5 para. 3C(5) omitted by Pensions Act (Northern Ireland) 2012 Sch. 2 para. 3(6)

(1)

This paragraph modifies paragraphs 5A to 6A in cases where—

(a)

W became entitled to a Category A or Category B retirement pension before 7 June 2012, and

(b)

S died before 7 June 2012.

(“W” and “S” have the same meaning as in paragraph 5.)

(2)

Paragraph 5A applies as if—

(a)

in sub-paragraph (2), after paragraph (a), there were inserted—

“(b)
the appropriate amount; and”;

(b)

in sub-paragraph (3), after “following—”, there were inserted—

“(a)
one half of the appropriate amount; and”.

(3)

Paragraph 6 applies as if—

(a)

in sub-paragraph (2), after paragraph (a), there were inserted—

“(b)
the appropriate amount; and”;”;

(b)

in sub-paragraph (3), after paragraph (b), there were inserted—

“(c)
the appropriate amount reduced by the amount of any increases under section 105 of the Pensions Act; and”;

(c)

in sub-paragraph (4), after paragraph (a), there were inserted—

“(b)
one half of the appropriate amount; and”.

(4)

Paragraph 6A applies as if in sub-paragraph (2), after paragraph (a), there were inserted—

“(b)
one half of the appropriate amount; and”.

(5)

In paragraphs 5A to 6A as modified by this paragraph, the “appropriate amount” means the greater of—

(a)

the amount by which the deceased person's Category A or Category B retirement pension had been increased under section 132 of the Administration Act; or

(b)

the amount by which his or her Category A or Category B retirement pension would have been so increased had he or she died immediately before the surviving spouse or civil partner became entitled to a Category A or Category B retirement pension.

(6)

In sub-paragraph (1)(a) the reference to becoming entitled to a pension before 7 June 2012 includes a reference to becoming entitled on or after that day to the payment of a pension in respect of a period before that day.