SCHEDULE 4 Additional Pension etc: Minor and Consequential Amendments
Pensions Act 2008 (2008 c 30) | Legislation

SCHEDULE 4 Additional Pension etc: Minor and Consequential Amendments

Section 104

Social Security Contributions and Benefits Act 1992 (c 4)

1

The Social Security Contributions and Benefits Act 1992 is amended as follows.

2

In section 21(5A)(c) (contribution conditions), after “5(2)(b) and (4)(a)†insert “, 5A(3)(a)â€.

3

In section 39(1) (rate of widowed mother's allowance and widow's pension), for “46(2)†substitute “46â€.

4

(1)     Section 39C (rate of widowed parent's allowance and bereavement allowance) is amended as follows.

(2)     In subsection (1)—

(a)     for “45†substitute “45AAâ€;

(b)     . . .

(c)     for “46(2) and (4)†substitute “46â€.

(3)     In subsections (3) and (4)—

(a)     for “45†substitute “45AAâ€;

(b)     . . ..

5

(1)     After section 45 (additional pension in Category A retirement pension) insert—

“45AA Effect of working families' tax credit and disabled person's tax credit on earnings factor

(1)     For the purposes of calculating additional pension under sections 44 and 45 where, in the case of any relevant year, working families' tax credit is paid in respect of any employed earner, or disabled person's tax credit is paid to any employed earner, section 44(6)(a)(i) shall have effect as if—

(a)     where

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