1Citation and commencement#
These Regulations may be cited as the Social Security (Inherited SERPS) (Amendment) Regulations (Northern Ireland) 2005 and shall come into operation on 6th April 2005.
2Amendment of the Social Security (Inherited SERPS) Regulations#
(1)The Social Security (Inherited SERPS) Regulations (Northern Ireland) 2001 shall be amended in accordance with paragraphs (2) and (3).
(2)In regulation 2 (modification of Part II of the Contributions and Benefits Act) after paragraph (3) there shall be added the following paragraph –“4 Where, on or after 6th April 2006, a person becomes a person of a description specified in Column 1 of the Schedule and entitled to a widowed person’s lump sum under paragraph 7A of Schedule 5 to the Contributions and Benefits Act, paragraph 7B(3) of Schedule 5 to that Act shall have effect so that the half of the additional pension specified in paragraph (b) of the definition of “P” is increased by the percentage specified in Column 2 of the Schedule.”
(3)In the heading to the Schedule –
(a)for “Regulation 2(2)” there shall be substituted “Regulation 2(2) and (4)”; and
(b)after “persons of a specified description” there shall be added “and in the proportion of additional pension used in the calculation of a widowed person’s lump sum payable to such persons”.
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