Social Security Contributions and Benefits (Northern Ireland) Act 1992

[F239C Rate of widowed parent’s allowance F1...N.I.

(1)The weekly rate of a widowed parent’s allowance shall be determined in accordance with the provisions of sections 44 to [F345AA and Schedules 4A and 4B below as they apply] in the case of a Category A retirement pension, but subject, in particular, to the following provisions of this section and section [F446] below.

[F5(1A)In its application by virtue of subsection (1) above, section 44(4) below is to be read as if for the first amount specified in that provision there were substituted a reference to the amount prescribed for the purposes of this subsection.]

F6(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In the application of sections 44 to [F745AA and Schedules 4A and 4B below by virtue of subsection (1) above]

(a)where the deceased [F8spouse, civil partner or cohabiting partner] was over pensionable age at his or her death, references in those [F9provisions] to the pensioner shall be taken as references to the deceased [F8spouse, civil partner or cohabiting partner], and

(b)where the deceased [F8spouse, civil partner or cohabiting partner] was under pensionable age at his or her death, references in those [F10provisions] to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the deceased [F8spouse, civil partner or cohabiting partner] and the tax year in which he or she died.

(4)Where a widowed parent’s allowance is payable to a person whose [F11spouse, civil partner or cohabiting partner] dies after [F125th October 2002], the additional pension falling to be calculated under sections 44 to [F1345AA and Schedules 4A and 4B below] by virtue of subsection (1) above shall be one half of the amount which it would be apart from this subsection.

F14(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F2Ss. 39A-39C inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 52(2); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F5S. 39C(1A)(2) substituted for s. 39C(2) (with effect in relation to the tax year 2010–11 and subsequent tax years) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 6(2)(a) (with s. 6(3)); S.I. 2010/2650

F8Words in s. 39C(3) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(3)(a)

F11Words in s. 39C(4) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(3)(b)

F12Words in s. 39C(4) substituted (retrospectively) by virtue of 2000 c. 4 (N.I.), s. 35(1)(a)(2)(a)

Modifications etc. (not altering text)

C1S. 39C modified (6.10.2002) by S.R. 2001/441, art. 2