SCHEDULE 12 continued PART 1 continued
Pensions BillPage 60
payment or crediting of contributions, or the crediting of earnings,
in respect of a period ending before the certificate is issued.
(5)
If the person’s acquired gender is the male gender, sections 11 and
12 of, and Schedules 6 and 7 to, the Pensions Act 2014 (effect of
5reduced rate elections) apply in relation to the person as they
apply in relation to a woman (but only once the person has
reached pensionable age for a man).
(6)
Paragraph 10 makes provision about deferment of state pensions
under Part 1 of the Pensions Act 2014.”
(3)
10In paragraph 7, in sub-paragraph (1), at the end insert “(but this is subject to
sub-paragraph (3))”.
(4) In paragraph 10, in sub-paragraph (1), before paragraph (a) insert—
“(za) a state pension under Part 1 of the Pensions Act 2014,”.
49 15The Finance (No. 2) Act 2005 is amended as follows.
50
(1)
Section 8 (meaning of “applicable year of assessment” in section 7) is
amended as follows.
(2) In subsection (3), for “subsection (4)” substitute “subsections (4) and (4A)”
(3) After subsection (4) insert—
“(4A)
20In a case where the social security pension lump sum is a lump sum
under section 8 of the Pensions Act 2014 or under any corresponding
provision under the law of Northern Ireland, “the first benefit
payment day” for the purposes of subsection (2) is the day as from
which the lump sum becomes payable.”
51
25In section 9 (interpretation), in the definition of “state pension lump sum” in
subsection (2), before paragraph (a) insert—
section 8 of the Pensions Act 2014 or under any
corresponding provision under the law of Northern
Ireland,”.
52
In section 96 of the Welfare Reform Act 2012 (benefit cap), in subsection (11),
before paragraph (a) insert—
“(za) state pension under Part 1 of the Pensions Act 2014,”.
53
(1)
Section 36 of the National Insurance Act 1965 (graduated retirement benefit),
so far as continuing in force, is amended as follows.
(2)
In subsection (7), for “has attained pensionable age” substitute “attained
40pensionable age before 6 April 2016”.
Pensions BillPage 61
(3)
In subsection (8), in the definition of “retirement pension”, after “any
category” insert “under the Social Security Contributions and Benefits Act
1992”.
54 5The Contributions and Benefits Act is amended as follows.
55
In section 44(1) (Category A retirement pensions), for paragraph (a)
substitute—
“(a) the person attained pensionable age before 6 April 2016,”.
56 (1) Section 48 (use of former spouse’s contributions) is amended as follows.
(2)
10In subsection (1), after “person” insert “who attained pensionable age before
6 April 2016”.
(3) After subsection (2) insert—
“(2A)
Regulations under subsection (1) may not provide for contributions
of a person in respect of times on or after 6 April 2016 to be treated as
15contributions of another person.”
57 The Contributions and Benefits Act is amended as follows.
58
In section 23A (contributions credits for relevant parents and carers), in
subsection (1)(b), after “section 48A” insert “or 48AA”.
59
20In section 46 (modification of section 45 for calculating additional pension in
certain benefits), in subsection (2), omit “48A(4) or” (in both places).
60 For section 48A substitute—
(1)
A married person is entitled to a Category B retirement pension by
25virtue of the contributions of his or her spouse if—
(a) the person attained pensionable age before 6 April 2016, and
(b) the spouse—
(i) has attained pensionable age, and
(ii) satisfies the relevant contribution condition.
(2)
30But subsection (1) does not confer a right to a Category B retirement
pension on—
(a) a man whose spouse was born before 6 April 1950, or
(b) a woman whose wife was born before 6 April 1950.
(3)
A person who is a civil partner is entitled to a Category B retirement
35pension by virtue of the contributions of his or her civil partner (“the
contributing civil partner”) if—
(a) the person attained pensionable age before 6 April 2016, and
(b) the contributing civil partner—
(i) was born on or after 6 April 1950,
(ii) 40has attained pensionable age, and
(iii) satisfies the condition in paragraph 5A of Schedule 3.
Pensions BillPage 62
(4)
A Category B retirement pension payable under this section is
payable at the weekly rate specified in paragraph 5 of Part 1 of
Schedule 4.
(5)
A person ceases to be entitled to a Category B retirement pension
5under this section if—
(a)
the person’s spouse or civil partner dies (but see sections 48B
and 51), or
(b)
the person otherwise ceases to be married or in the civil
partnership (but see section 48AA).
(6) 10In subsection (1)(b)(ii) “the relevant contribution condition” means—
(a)
in a case where the spouse was born before 6 April 1945, the
conditions in paragraph 5 of Schedule 3;
(b)
in any other case, the condition in paragraph 5A of
Schedule 3.
(7)
15For 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
spouse or contributing civil partner for the tax year beginning with 6
April 2016 or any later tax year.
(8)
Section 51ZA contains special rules for cases involving changes in
20gender.
(1)
A person who has been in a marriage that has been dissolved is
entitled to a Category B retirement pension by virtue of the
contributions of his or her former spouse if—
(a) 25the person attained pensionable age—
(i) before 6 April 2016, and
(ii) before the marriage was dissolved, and
(b) the former spouse—
(i)
attained pensionable age before the marriage was
30dissolved, and
(ii) satisfied the relevant contribution condition.
(2)
But subsection (1) does not confer a right to a Category B retirement
pension on—
(a) a man whose former spouse was born before 6 April 1950, or
(b) 35a woman whose former wife was born before 6 April 1950.
(3)
A person who has been in a civil partnership that has been dissolved
is entitled to a Category B retirement pension by virtue of the
contributions of his or her former civil partner if—
(a) the person attained pensionable age—
(i) 40before 6 April 2016, and
(ii) before the civil partnership was dissolved, and
(b) the former civil partner—
(i) was born on or after 6 April 1950,
(ii)
attained pensionable age before the civil partnership
45was dissolved, and
(iii) satisfied the condition in paragraph 5A of Schedule 3.
Pensions BillPage 63
(4)
During any period when the person’s former spouse or civil partner
is alive, a Category B retirement pension payable under this section
is payable at the weekly rate specified in paragraph 5 of Part 1 of
Schedule 4.
(5)
5During any period after the person’s former spouse or civil partner
is dead, a Category B retirement pension payable under this section
is payable at the weekly rate of the basic pension specified in
section 44(4).
(6) In subsection (1)(b)(ii) “the relevant contribution condition” means—
(a)
10in a case where the former spouse was born before 6 April
1945, the conditions in paragraph 5 of Schedule 3;
(b)
in any other case, the condition in paragraph 5A of
Schedule 3.
(7)
For the purposes of any provision of this Act as it applies in relation
15to this section, no account is to be taken of any earnings factors of the
former spouse or civil partner for the tax year beginning with 6 April
2016 or any later tax year.
(8)
A voidable marriage or civil partnership which has been annulled is
to be treated for the purposes of this section as if it had been a valid
20marriage or civil partnership which was dissolved at the date of
annulment.
(9)
Section 51ZA contains special rules for cases involving changes in
gender.”
61
(1)
Section 48B (Category B retirement pension for widows and widowers) is
25amended as follows.
(2) For subsections (1) to (1A) substitute—
“(1)
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—
(a) 30the pensioner attained pensionable age—
(i) before 6 April 2016, and
(ii) before the spouse died, and
(b) the spouse satisfied the relevant contribution condition.
(1ZA)
But subsection (1) does not confer a right to a Category B retirement
35pension on—
(a) a man who attained pensionable age before 6 April 2010, or
(b)
a woman who attained pensionable age before 6 April 2010
and whose spouse was a woman.
(1ZB) In subsection (1)(b) “the relevant contribution condition” means—
(a) 40in a case where the spouse—
(i) died before 6 April 2010, or
(ii)
died on or after that date having attained pensionable
age before that date,
the conditions in paragraph 5 of Schedule 3, and
(b)
45in any other case, the condition in paragraph 5A of
Schedule 3.
Pensions BillPage 64
(1A)
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—
(a) the pensioner attained pensionable age—
(i) 5on or after 6 April 2010 but before 6 April 2016, and
(ii) before the civil partner died, and
(b) the civil partner satisfied the relevant contribution condition.
(1B) In subsection (1A)(b) “the relevant contribution condition” means—
(a)
in a case where the deceased civil partner attained
10pensionable age before 6 April 2010, the conditions in
paragraph 5 of Schedule 3, and
(b)
in any other case, the condition in paragraph 5A of
Schedule 3.”
(3) After subsection (3) insert—
“(3A)
15For 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.”
(4) For subsection (4) substitute—
“(4)
20A 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) she attained pensionable age before 6 April 2016, and
(b) the condition in subsection (5) is satisfied.
(4A)
25A 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—
(a)
he attained pensionable age on or after 6 April 2010 but
before 6 April 2016, and
(b)
30the condition in subsection (5) would have been satisfied on
the assumption mentioned in subsection (7).”
(5) In subsection (6), after “subsection (4)” insert “or (4A)”.
(6) In subsection (7), for “(4)” substitute “(4A)”.
(7) After subsection (8) insert—
“(9)
35Section 51ZA contains special rules for cases involving changes in
gender.”
62
(1)
Section 48BB (Category B retirement pension: entitlement by reference to
widowed parent’s allowance or bereavement allowance where no
dependent children) is amended as follows.
(2)
40In subsection (1), for “who has attained pensionable age” substitute “who
attained pensionable age before 6 April 2016”.
(3)
In subsection (3), for “who has attained pensionable age” substitute “who
attained pensionable age before 6 April 2016”.
63 (1) Section 48C (Category B retirement pension: general) is amended as follows.
Pensions BillPage 65
(2) In subsection (3), for “sections 48A(4)(b) and” substitute “section”.
(3) In subsection (4), omit “48A(4),”.
64 For section 51 substitute—
(1)
A person (“the pensioner”) whose spouse died while they were
married is entitled to a Category B retirement pension if—
(a) they were both over pensionable age at the time of the death,
(b)
the pensioner attained pensionable age before 6 April 2010,
10and
(c) the spouse satisfied the relevant contribution condition.
(2)
But subsection (1) does not confer a right to a Category B retirement
pension on—
(a) a woman whose husband has died, or
(b) 15a man whose wife died before 6 April 1979.
(3) In subsection (1)(c) “the relevant contribution condition” means—
(a)
in a case where the spouse attained pensionable age before 6
April 2010, the conditions in paragraph 5 of Schedule 3, and
(b)
in a case where the spouse attained pensionable age on or
20after 6 April 2010, the condition in paragraph 5A of
Schedule 3.
(4)
A person (“the pensioner”) whose civil partner died while they were
civil partners of each other is entitled to a Category B retirement
pension if—
(a) 25they were both over pensionable age at the time of the death,
(b)
the pensioner attained pensionable age before 6 April 2010,
and
(c)
the deceased civil partner satisfied the relevant contribution
condition.
(5) 30In subsection (4)(c) “the relevant contribution condition” means—
(a)
in a case where the deceased civil partner attained
pensionable age before 6 April 2010, the conditions in
paragraph 5 of Schedule 3, and
(b)
in a case where the deceased civil partner attained
35pensionable age on or after 6 April 2010, the condition in
paragraph 5A of Schedule 3.
(6)
The weekly rate of a person’s Category B retirement pension under
this section is to be determined in accordance with sections 44 to
45AA and Schedule 4A as they apply in the case of a Category A
40retirement pension taking references in those sections to the
pensioner as references to the spouse or deceased civil partner.
(7) But in the case of—
(a) a man whose wife dies after 5 October 2002,
(b) a surviving party to a marriage of a same sex couple, or
(c) 45a surviving civil partner,
Pensions BillPage 66
any amount of additional pension falling to be calculated under
subsection (6) is to be halved.
(8)
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
5spouse or deceased civil partner for the tax year beginning with 6
April 2016 or any later tax year.
(9)
Subject to the provisions of this Act, a person becomes entitled to a
Category B retirement pension under this section on the day on
which the conditions of entitlement become satisfied and the
10entitlement continues throughout the person’s life.
(10)
Section 51ZA contains special rules for cases involving changes in
gender.”
65 After section 51 insert—
(1)
15Section 48A(2)(b) does not prevent a woman from being entitled to a
Category B retirement pension under that section in a case where—
(a)
her spouse is a woman by virtue of a full gender recognition
certificate having been issued under the Gender Recognition
Act 2004, and
(b)
20the marriage subsisted before the time when that certificate
was issued.
(2)
Section 48AA(2)(b) does not prevent a woman from being entitled to
a Category B retirement pension under that section in a case where—
(a)
her former spouse was, at the time the marriage was
25dissolved, a woman by virtue of a full gender recognition
certificate having been issued under the Gender Recognition
Act 2004, and
(b)
the marriage subsisted before the time when that certificate
was issued.
(3)
30Section 48B(1ZA)(b) does not prevent a woman from being entitled
to a Category B retirement pension under that section in a case
where—
(a)
her dead spouse was, at the time of death, a woman by virtue
of a full gender recognition certificate having been issued
35under the Gender Recognition Act 2004, and
(b)
the marriage subsisted before the time when that certificate
was issued,
and in such a case the reference in section 48B(1ZB)(a)(ii) to the
spouse having attained pensionable age before 6 April 2010 is to be
40read as a reference to the spouse having been born before 6 April
1945.
(4)
Section 51(1) does not confer a right to a Category B retirement
pension on a woman if—
(a)
her dead spouse was, at the time of death, a woman by virtue
45of a full gender recognition certificate having been issued
under the Gender Recognition Act 2004, and
(b)
the marriage subsisted before the time when that certificate
was issued.”
Pensions BillPage 67
66
In section 52(3) (special provision for surviving spouses) for “prescribed
maximum” substitute “maximum amount specified in regulations”.
67
(1)
Schedule 3 (contribution conditions for entitlement to benefit) is amended as
follows.
(2) 5In paragraph 5, for sub-paragraph (1) substitute—
“(1) This paragraph sets out the contribution conditions for—
(a)
a widowed mother’s allowance, a widowed parent’s
allowance or a widow’s pension;
(b)
a Category A retirement pension (other than one in
10relation to which paragraph 5A applies);
(c)
a Category B retirement pension in the cases provided for
by any of sections 48A to 51ZA.”
(3) In paragraph 5A(1), for paragraphs (b) and (c) substitute—
“(b)
a Category B retirement pension in the cases provided for
15by any of sections 48A to 51ZA.”
68
In Part 1 of Schedule 4 (rates of certain benefits), in paragraph 5, for
“section 48A(3)” substitute “section 48A(4) or 48AA(4)”.
69
In Schedule 4A (additional pension: accrual rates for purposes of
section 45(2)(c)), in paragraph 1(2), omit “, 48A(4)” (in both places).
70
20In section 150 of the Administration Act (annual up-rating of benefits), in
subsection (1), after paragraph (ab) insert—
“(ac) specified in regulations under section 52(3) of that Act;”.
71
In section 46 of the Pension Schemes Act 1993 (effect of entitlement to
guaranteed minimum pensions on payment of social security benefits), in
25subsection (6)(b)(iii), omit “48A,”.
72
In section 128 of the Pensions Act 1995 (additional pension: calculation of
surpluses), in subsection (6), omit “48A,”.
73
In Schedule 4 to the Pensions Act 1995 (equalisation of, and increase in,
pensionable age for men and women), omit paragraph 3(2) and (3).
74
30In section 577 of the Income Tax (Earnings and Pensions) Act 2003 (United
Kingdom social security pensions), in the definition of “state pension” in
subsection (2)—
(a) in paragraph (a), after “48A,” insert “48AA,”;
(b)
in paragraph (b), after “1992” insert “or any provision under the law
35of Northern Ireland that corresponds to section 48AA of SSCBA
1992”.
75
In Schedule 24 to the Civil Partnership Act 2004, omit paragraphs 25(6)
and 28(6).
76
In Schedule 5 to the Gender Recognition Act 2004 (benefits and pensions), in
40paragraph 8(1)(a) and (3), after “48A,” insert “48AA,”.
77
In Schedule 4 to the Marriage (Same Sex Couples) Act 2013, omit paragraphs
11, 12, 13 and 16.
Pensions BillPage 68
78 The Contributions and Benefits Act is amended as follows.
79
In section 63(f)(i) (descriptions of non-contributory benefits), for the words
from “payable” to “widows” substitute “payable in certain cases to a widow
5whose husband was over pensionable age on 5 July 1948 or to a woman
whose marriage to a husband who was over pensionable age on that date
was terminated otherwise than by his death”.
80 (1) Section 78 (Category C retirement pensions etc) is amended as follows.
(2) Omit subsections (1), (2) and (5).
(3) 10In subsections (7) and (8), omit “Category C or”.
81 In Part 3 of Schedule 4 —
(a) omit paragraph 6 (rate of Category C retirement pension);
(b)
in paragraph 7 (rate of Category D retirement pension), for the text
in the second column substitute the amount specified in paragraph 6
15as the higher rate for a Category C retirement pension immediately
before 6 April 2016.
82
In section 150A of the Administration Act (annual up-rating), in
subsection (10), in the definition of “the specified amounts in the case of
Category B, C or D retirement pensions”—
(a) 20in paragraph (a), omit the final “and”;
(b)
in paragraph (b), for “amounts specified in paragraphs 6 and 7”
substitute “amount specified in paragraph 7”;
(c) at the end of paragraph (b) insert “, and
any amount specified in regulations under
25section 78(9) of the Contributions and Benefits
Act for a Category C retirement pension;”.
83
In Schedule 5 to the Gender Recognition Act 2004 (benefits and pensions)
omit paragraph 11 and the heading above it.
84
30In section 78(3) of the Contributions and Benefits Act (entitlement to a
Category D retirement pension), for “and satisfies” substitute “, who reached
pensionable age before 6 April 2016 and who satisfies”.
85
In sections 63(g) and 79(1) of the Contributions and Benefits Act (age
35addition), after “retirement pension of any category” insert “under this Act”.
86
In section 150(2) of the Contributions and Benefits Act (Christmas bonus:
interpretation), for the definition of “retirement pension” substitute—
““retirement pension” means—
40a state pension under Part 1 of the Pensions Act 2014,
a retirement pension under this Act, or
graduated retirement benefit.”
Pensions BillPage 69
87
(1)
If marriage of same sex couples is not lawful under the law of Scotland when
the amendments made by this Part of this Schedule come into force then,
under the law of Scotland, references in the amendments to a married
5person do not include a person married to someone of the same sex; and
related expressions (such as “spouse”) are to be read accordingly.
(2)
See also Part 1 of Schedule 2 to the Marriage (Same Sex Couples) Act 2013
(power to provide for English and Welsh marriages of same sex couples to
be treated in Scotland as civil partnerships).
88 The State Pension Credit Act 2002 is amended as follows.
89 In section 3 (savings credit), for subsection (1) substitute—
“(1)
The first of the conditions mentioned in section 1(2)(c)(ii) is that the
15claimant—
(a)
has attained pensionable age before 6 April 2016 and has
attained the age of 65 (before, on or after that date), or
(b)
is a member of a couple, the other member of which falls
within paragraph (a).”
90 20After that section insert—
(1)
Regulations may provide that, in prescribed cases, a person who is a
member of a mixed-age couple is not entitled to a savings credit.
(2)
For example, the regulations could provide that a member of
25a mixed-age couple is not entitled to a savings credit unless—
(a)
the person has been awarded a savings credit with effect
from a day before 6 April 2016 and was entitled to a savings
credit immediately before that date, and
(b)
the person remained entitled to state pension credit at all
30times since the beginning of 6 April 2016.
(3)
In this section “mixed-age couple” means a couple (whenever
formed) one member of which had attained pensionable age before
6 April 2016 and the other had not.”
91 In Schedule 1 to the Pensions Act 2007, omit paragraph 44.
92 The Contributions and Benefits Act is amended as follows.
93
(1)
Section 39C (rate of widowed parent’s allowance and bereavement
40allowance) is amended as follows.