- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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5.—(1) Where, in relation to any tax week, except a tax week such as is mentioned in paragraph (3), minimum payments have been made in respect of an earner to an occupational pension scheme which in relation to the earner’s employment is a money purchase contracted-out scheme, sections 16(2B), 28(7A) and 59(1A) of the Social Security Act 1975 and section 29 of the Pensions Act shall, in the circumstances specified in paragraph (2), have effect in relation to the earner’s widow or widower —
(a)if the earner died after reaching pensionable age, as if the widow or widower were entitled to a guaranteed minimum pension at a rate equal to one-half of the rate described in regulation 4(2); and
(b)if the earner died before reaching pensionable age, as if the widow or widower were entitled to a guaranteed minimum pension at the same weekly rate (if any) as that of the guaranteed minimum pension to which she or he would have been entitled if the conditions set out in regulation 4(2) had been satisfied in relation to the earner.
(2) The circumstances referred to in paragraph (1) are those in which, if the conditions set out in regulation 4(2) had been satisfied in relation to the earner, a guaranteed minimum pension would have been payable to the widow (by virtue of section 36(6) of the Pensions Act) or to the widower (by virtue of regulations made under section 36(7A) of that Act).
(3) In circumstances where, in relation to any tax week —
(a)minimum payments have been paid in respect of an earner; and
(b)in respect of the protected rights which derived from them a transfer payment has been made in accordance with regulations 2(5) or (6) and 3(b) of the Transfer Payment Regulations,
the earner’s widow or widower shall not, for the purposes of section 16(2B), 28(7A) and 59(1A) of the Social Security Act 1975 and section 29 of the Pensions Act, be treated as if she or he were entitled to a guaranteed minimum pension arising from that tax week.
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