Part I Bereavement Benefits

SCHEDULE 8 Welfare Benefits: Minor and Consequential Amendments

Section 70

Part I Bereavement Benefits

Income and Corporation Taxes Act 1988 (c 1)

1

(1)     Section 617 of the Income and Corporation Taxes Act 1988 (social security benefits and contributions) is amended as follows.

(2)     . . .

(3)     Omit subsection (6).

Social Security Contributions and Benefits Act 1992 (c 4)

2

The Contributions and Benefits Act has effect subject to the following amendments.

3

(1)     Section 20 (descriptions of contributory benefits) is amended as follows.

(2)     In subsection (1)—

(a)     in paragraph (e), omit sub-paragraph (i); and

(b)     after that paragraph insert—

“(ea)     bereavement benefits, comprising—

(i)     bereavement payment;

(ii)     widowed parent's allowance (with increase for child dependants);

(iii)     bereavement allowance;â€.

(3)     In subsection (2), in the definition of “long-term benefitâ€, after paragraph (b) insert—

“(ba)     a widowed parent's allowance;

(bb)     a bereavement allowance;â€.

4

(1)     Section 21 (contribution conditions) is amended as follows.

(2)     In subsection (2)—

(a)     for “Widow's payment†substitute “Bereavement paymentâ€; and

(b)     after the entry relating to widowed mother's allowance insert—

“Widowed parent's allowanceClass 1, 2 or 3
Bereavement allowanceClass 1, 2 or 3

(3)     In subsection

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