SCHEDULE 5 Survivor's Pension Under Section 9: Inherited Deferral Amount

SCHEDULE 5 Survivor's Pension Under Section 9: Inherited Deferral Amount

Section 9

Introduction

1

This Schedule—

(a)     sets out the circumstances in which a person (the “pensionerâ€) is entitled to an inherited deferral amount for the purpose of section 9, and

(b)     determines that amount.

Dead spouse or civil partner entitled to old state pension with deferral increase

2

(1)     A pensioner whose spouse or civil partner has died is entitled to an inherited deferral amount under this paragraph if—

(a)     the spouse or civil partner was entitled to an old state pension with an increase under paragraph 1 or 2A of Schedule 5 to the Contributions and Benefits Act, and

(b)     the pensioner would, on reaching pensionable age or on the death of the spouse or civil partner, have been entitled to an old state pension if in the relevant provisions of the Contributions and Benefits

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