Phasing in the cut in additional pension payments to widows
Mr David Rendel
Mr Mark Oaten
NC11
To move the following Clause:—
"(1) The Social Security Act 1986 shall be amended as follows.
(2) Section 19 (Additional pensions supplementary) shall be replaced with
'—(1) The additional pension falling to be calculated under section 6 of the Social Security Pensions Act 1975 by virtue of the following provisions—
(a) section 7 (rate of widow's Category B retirement pension);
(b) section 8 (Category B retirement pension for widower)
(c) section 13 (rate of widowed mother's allowance and widow's pension); and
(d) section 16(4) (invalidity pension for widowers),
shall be nine tenths of the amount so calculated if the deceased spouse died after 5th April 2000, and shall continue to decrease by one tenth of the amount so calculated each year only until 5th April 2004 after which the amount paid shall be one-half of the original amount so calculated."
(2) In paragraph 4 of Schedule 1 to that Act—
(a) the words "Subject to sub-paragraph (2A) below where" shall be substituted for the word "Where" in sub-paragraphs (1) and (2); and
(b) the following sub-paragraph shall be inserted after sub-paragraph (2)—
"(2A) If a married person dies after 5th April 2000, the rate of the retirement pension for that person's widow or widower shall be increased by an amount equivalent to the sum of—
(a) the increase in the basic pension to which the deceased spouse was entitled: and
(b) nine tenths of the increase in the additional pension, and shall continue to decrease by one tenth of the amount so calculated each year only until 2004 when the amount paid shall be one-half of the original increase in the additional pension."
(3) In sub-paragraph (1) of paragraph 4A of that Schedule after the word "increased" there shall be inserted the words ", subject to sub-paragraph (1A) below,".
(4) The following sub-paragraph shall be inserted after that sub-paragraph—
"(1A) Where the husband dies after 5th April 2000, sub-paragraph (1) shall have effect in relation to his widow as if for the words 'the following amounts—
(i) nine tenths of the appropriate amount and shall continue to decrease by one tenth of the amount so calculated each year only until 2004 when the amount paid shall be one-half of the original approriate amount after it has been reduced by the amount of any increases under section 37A of this Act; and
(ii) nine tenths of any increase and shall continue to decrease by one tenth of the amount so calculated each year only until 2004 when the amount paid shall be one-half of any increase to which he had been originally entitled under this paragraph.'.".
(5) In sub-paragraph (2), after the word "increased" there shall be inserted the words ", subject to sub-paragraph (2A) below,".
(6) The following sub-paragraph shall be inserted after that sub-paragraph—
"(2A) Where the wife dies after 5th April 1989, sub-paragraph (2) above shall have effect as if for the words from 'an amount', in the first place where those words occur, to the end there were substituted—
(a) if she dies before 6th April 2000, the words 'an amount equal to the sum of—
(i) that increase, so far as attributable to employment before 6th April 1988:
(ii) one-half of that increase so far as attributable to employment 5th April 1988:
(iii) the appropriate amount reduced by the amount of any increases under section 37A of this Act: and
(iv) any increase to which she had been entitled under this paragraph.'. and
(b) if she dies after 5th April 2000, the words 'an amount equal to the sum of—
(i) nine tenths of that increase and shall continue to decrease by one tenth of that increase each year only until 2004 when the amount paid shall be one-half of that original increase so far as attributable to employment before 6th April 1988:
(ii) nine tenths of the appropriate amount after it has been reduced by the amount of any increases under section 37A of this Act and shall continue to decrease by one tenth of the original appropriate amount each year only until 2004 when the amount paid shall be one-half of the original appropriate amount after it has been reduced by the amount of any increases under section 37A of this Act: and
(iii) nine tenths of any increase to which she had been entitled under this paragraph, and shall continue to decrease by one tenth of the original amount each year only until 2004 when the amount paid shall be one-half of any increase to which she had been originally entitled under this paragraph'.".'.
NEW SCHEDULES
Mr Stephen Timms
NS1
To move the following Schedule:—
'Contributions and pensions administration
Social Security Contributions and Benefits Act 1992 (c. 4)
1. The Contributions and Benefits Act is amended as follows.
2. In section 2 (categories of earners), for subsection (2A) there is substituted—
"(2A) Regulations under subsection (2) above shall be made by the Treasury and, in the case of regulations under paragraph (b) of that subsection, with the concurrence of the Secretary of State."
3. In paragraph 8 of Schedule 1 (general regulation-making powers), at the end of sub-paragraph (1A) there is inserted "acting with the concurrence of the Inland Revenue".
Social Security Administration Act 1992 (c. 5)
4. The Administration Act is amended as follows.
5. In section 116 (legal proceedings), in subsection (5A) for the words from the beginning to "that section" there is substituted "In relation to proceedings for an offence under section 114 above".
6. In section 121A (recovery of contributions etc. in England and Wales), in subsection (8) for "Regulations may" there is substituted "The Inland Revenue may by regulations".
7. In section 121E (supply of contributions etc. information held by Inland Revenue), in subsection (1) after "statutory maternity pay" there is inserted "or functions under Part III of the Pensions Act".
8. In section 121F (supply to Inland Revenue for purposes of contributions etc. of information held by Secretary of State), at the end of subsection (2) there is inserted "or functions under Part III of the Pensions Act".
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
9. The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.
10. In section 2 (categories of earners), for subsection (2A) there is substituted—
"(2A) Regulations under subsection (2) above shall be made by the Treasury and, in the case of regulations under paragraph (b) of that subsection, with the concurrence of the Department."
11. In paragraph 8 of Schedule 1 (general regulation-making powers), at the end of sub-paragraph (1A) there is inserted "acting with the concurrence of the Inland Revenue".
Social Security Administration (Northern Ireland) Act 1992 (c. 8)
12. The Social Security Administration (Northern Ireland) Act 1992 is amended as follows.
13. In section 110 (legal proceedings), for subsection (5A) there is substituted—
14. In section 115D (supply of contributions, etc. information held by Inland Revenue), in subsection (1) after "statutory maternity pay" there is inserted "or functions under Part III of the Pensions Act".
15. In section 115E (supply to Inland Revenue for purposes of contributions etc. of information held by Department or Secretary of State), at the end of subsection (2) there is inserted "or functions under Part III of the Pensions Act".
Pension Schemes Act 1993 (c. 48)
16. The Pension Schemes Act 1993 is amended as follows.
17. In section 40 (scope of Chapter II of Part III), in paragraph (b) for "Secretary of State" there is substituted "Inland Revenue".
18. In section 170 (decisions and appeals), as amended by section 16(2) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, in subsection (5)—
(a) for paragraphs (a) and (b) there is substituted—
"(a) generally with respect to the making of relevant decisions;
(b) with respect to the procedure to be adopted on any application made under section 9 or 10 of the 1998 Act by virtue of subsection (4); and
(c) generally with respect to such applications, revisions under section 9 and decisions under section 10;", and
(b) for "such a revision or decision" there is substituted "a revision under section 9 or decision under section 10".
19. In section 185 (consultation about regulations), in subsection (8) for "section 170(8)" there is substituted "section 170(5)".
Pension Schemes (Northern Ireland) Act 1993 (c. 49)
20. The Pension Schemes (Northern Ireland) Act 1993 is amended as follows.
21. In section 165 (decisions and appeals), as amended by Article 15(2) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, in subsection (5)—
(a) for paragraphs (a) and (b) there is substituted—
"(a) generally with respect to the making of relevant decisions;
(b) with respect to the procedure to be adopted on any application made under Article 10 or 11 of the 1998 Order by virtue of subsection (4); and
(c) generally with respect to such applications, revisions under Article 10 and decisions under Article 11;", and
(b) for "such a revision or decision" there is substituted "a revision under Article 10 or decision under Article 11".
22. In section 180(2) (consultation about regulations)—
(a) for "the appropriate government department" there is substituted "the Department or, as the case may be, the Secretary of State", and
(b) after "it" there is inserted "or him".
Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)
23. The Social Security Contributions (Transfer of Functions, etc.) Act 1999 is amended as follows.
24. In section 3 (general functions of Inland Revenue), subsection (3)(c) (which excludes the application of section 27 of the Inland Revenue Regulation Act 1890 but has not come into force) is omitted.
25. In section 4 (recovery of contributions where income tax recovery provisions not applicable)—
(a) in paragraph (a), after "1992" there is inserted "or paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992",
(b) in paragraph (b), for "that Act" there is substituted "the Social Security Contributions and Benefits Act 1992 or section 18 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992", and
(c) in paragraph (c), for "that Act" there is substituted "the Social Security Contributions and Benefits Act 1992 or paragraph 7A or 7B of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992".
26. In Schedule 1 (transfer of Contributions Agency functions and associated functions), paragraph 66(3) (which has not come into force) is omitted.
27. In Schedule 2 (transfer of functions under subordinate legislation), the entry in the third column relating to the Pensions Act 1995 (Commencement No. 10) Order 1997 shall have effect, and be deemed always to have had effect, with the substitution for "Articles 4 and 13" of "In Article 4, paragraph (1), paragraph (2), except so far as relating to section 55(3) of the Pension Schemes Act 1993, to the making of regulations under section 64(1) of that Act and to section 64(3) and (5) to (9) of that Act, and paragraph (3) and Article 13".
Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671)
28. In Schedule 2 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (transfer of functions under subordinate legislation), the entry in the third column relating to the Pensions (1995 Order) (Commencement No. 8) Order (Northern Ireland) 1997 shall have effect, and be deemed always to have had effect, with the substitution for "Articles 4 and 13" of "In Article 4, paragraph (1), paragraph (2), except so far as relating to section 51(3) of the Pension Schemes (Northern Ireland) Act 1993 and to the making of regulations under section 60(1) of that Act, and paragraph (3) and Article 13".
Transfer of certain functions under subordinate legislation: Great Britain
29. There are hereby transferred to the Commissioners of Inland Revenue—
(a) all functions of the Secretary of State under the Social Security (Contributions) Regulations 1979 which are not transferred to the Commissioners of Inland Revenue by virtue of section 1(2) of, and Schedule 2 to, the Social Security Contributions (Transfer of Functions, etc.) Act 1999, except his functions under regulation 44 of those regulations,
(b) the functions of the Secretary of State under those provisions of the Occupational Pension Schemes (Contracting-out) Regulations 1984 ("the 1984 regulations") which remain in force by virtue of regulation 77(a) of the Occupational Pension Schemes (Contracting-out) Regulations 1996 ("the 1996 regulations"), including his functions under the modifications of section 60(4) and (5) of the Pension Schemes Act 1993 made by regulation 23(10)(a)(iii) of the 1984 regulations, but excluding—
(i) his functions under paragraph (2) of regulation 20 of the 1984 regulations so far as relating to any extension of the period first referred to in that paragraph by more than six months, and
(ii) his functions under regulations 23(4) and 23A(4) of the 1984 regulations,
(c) the functions of the Secretary of State under regulation 2 of the Occupational Pension Schemes (Contracted-out Protected Rights Premiums) Regulations 1987 (so far as remaining in force by virtue of regulation 77(b) of the 1996 regulations), and
(d) the functions of the Secretary of State under the Personal Pension Schemes (Personal Pension Protected Rights Premiums) Regulations 1987 ("the 1987 regulations") (so far as remaining in force by virtue of regulation 4(2) of the Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997), except—
(i) his functions under paragraph (3) of regulation 5 of the 1987 regulations so far as relating to any extension of the period first referred to in that paragraph by more than six months, and
(ii) his functions under regulation 6(4) of the 1987 regulations.
Transfer of certain functions under subordinate legislation: Northern Ireland
30.—(1) There are hereby transferred to the Commissioners of Inland Revenue—
(a) all functions of the Department under the Social Security (Contributions) Regulations (Northern Ireland) 1979 which are not transferred to the Commissioners of Inland Revenue by virtue of Article 3(2) of, and Schedule 2 to, the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, except the functions of the Department under regulation 44 of those regulations,
(b) the functions of the Department under those provisions of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1985 ("the 1985 regulations") which remain in force by virtue of regulation 78(a) of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996 ("the 1996 regulations"), including its functions under the modifications of section 56(4) and (5) of the Pension Schemes (Northern Ireland) Act 1993 made by regulation 22(10)(a) of the 1985 regulations, but excluding—
(i) its functions under paragraph (2) of regulation 19 of the 1985 regulations so far as relating to any extension of the period first referred to in that paragraph by more than six months, and
(ii) its functions under regulations 22(4) and 22A(4) of the 1985 regulations,
(c) the functions of the Department under regulation 2 of the Occupational Pension Schemes (Contracted-out Protected Rights Premiums) Regulations (Northern Ireland) 1987 (so far as remaining in force by virtue of regulation 78(b) of the 1996 regulations), and
(d) the functions of the Department under the Personal Pension Schemes (Personal Pension Protected Rights Premiums) Regulations (Northern Ireland) 1987 ("the 1987 regulations") (so far as remaining in force by virtue of regulation 4(2) of the Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1997), except—
(i) its functions under paragraph (3) of regulation 5 of the 1987 regulations so far as relating to any extension of the period first referred to in that paragraph by more than six months, and
(ii) its functions under regulation 6(4) of the 1987 regulations.
(2) In sub-paragraph (1) "the Department" means the Department of Health and Social Services for Northern Ireland.
Savings
31. Paragraphs 1 and 2 of Schedule 8 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (general provisions relating to transfers of functions) shall have effect as if paragraphs 2, 3, 6, 17 and 29 of this Schedule were provisions of that Act specified in section 21(1) of that Act.
32. Paragraphs 1 and 2 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (general provisions relating to transfers of functions) shall have effect as if paragraphs 10, 11 and 30 of this Schedule were provisions of that Order specified in Article 20(1) of that Order.'.
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