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SCHEDULE 4
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ADDITIONAL PENSION |
| | The Schedule to be inserted after Schedule 4 to the Social Security Contributions and Benefits Act 1992 is as follows-
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SCHEDULE 4A
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ADDITIONAL PENSION |
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PART I |
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THE AMOUNT |
| | 1. - (1) The amount referred to in section 45(2)(c) above is to be calculated as follows-
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(a) take for each tax year concerned the amount for the year which is found under the following provisions of this Schedule; |
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(b) add the amounts together; |
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(c) divide the sum of the amounts by the number of relevant years; |
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(d) the resulting amount is the amount referred to in section 45(2)(c) above, except that if the resulting amount is a negative one the amount so referred to is nil. |
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(2) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section 39(1), 39C(1), 48A(4), 48B(2) or 48BB(5) above, in a case where the deceased spouse died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).
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(3) The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences.
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(4) The second alternative number is the number of tax years in the period-
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(a) beginning with the tax year in which the deceased spouse attained the age of 16 or, if later, 1978-79; and |
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(b) ending immediately before the tax year in which the deceased spouse would have attained pensionable age if he had not died earlier. |
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(5) In this paragraph "relevant year" has the same meaning as in section 44 above.
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