OpenLegislation

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

Northern Ireland

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

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

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—

F8N=

  1. (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

  2. (b)

    the number of tax years in the period—

    1. (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

    2. (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.

.

F10(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 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” =

  1. “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

  2. b

    the number of tax years in the period—

    1. (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

    2. (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. ”

F12(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 F13spouse, civil partner or cohabiting partner died under pensionable age, section 45 above has effect subject to the following additional modifications—

(a)

the omission of subsection (2)(d), and

(b)

the omission in subsection (3A)(b) of the words “before the flat rate introduction year”.

Annotations

Textual amendments

F1

S. 46(1) repealed (13.4.1995) by The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)), art. 13(1)(2), Sch. 1 Pt. I para. 12(a), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

F2

Words in s. 46(2) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 4(a); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F3

Words in s. 46(2) repealed (13.4.1995) by The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)), art. 13(1)(2), Sch. 1 para. 12(b), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

F4

Words in s. 46(2) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 51

F5

Words in s. 46(2) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 6(2) (with s. 73); S.R. 2011/441, art. 2(c)(vii)

F6

Words in s. 46(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 77(a); S.I. 2005/3255, art. 2(1), Sch.

F7

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), 8(4)(a)(i)

F8

Words in s. 46(2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. II para. 5

F9

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), 8(4)(a)(ii)

F10

S. 46(3) added (8.1.2001 for specified purposes and 9.4.2001 otherwise) by 2000 c. 4 (N.I.), s. 31(1); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(c)

F11

Words in s. 46(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 77(c); S.I. 2005/3255, art. 2(1), Sch.

F12

S. 46(4) added (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 6

F13

Words in s. 46(4) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(4)(a)(iii)

Notes on Part II

Modifications

C1

Pt. II (ss. 20-62) excluded (13.1.1993) by S.R. 1979/242, reg. 4(1) (as substituted (13.1.1993) by S.R. 1992/557, reg. 3).

C2

Pt. II (ss. 20-62): power to apply conferred (1.7.1992) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), ss. 161, 168(4), Sch. 6 para. 1(3)(a).

C3

Pt. II: power to amend or modify conferred (1.12.1999) by S.I. 1999/3147 (N.I. 11), art. 49(2)(3)

C4

Pt. II modified (temp. from 1.12.1999 to 5.10.2002) by S.I. 1999/3147 (N.I. 11), art. 49(7)(a) (the temp. modification lapsing on the coming into operation of S.R. 2001/441, which modifies specified provisions of Pt. II, on 6.10.2002)