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Change 1
As published
130 Up-rating of pensions increased under section 52 of the Social Security Contributions and Benefits Act.
(1) For section 156 of the Social Security Administration Act 1992 there is substituted—
Up-rating under section 150 above of pensions increased under section 52(3) of the Contributions and Benefits Act.
156 (1) This section applies in any case where a person is entitled to a Category A retirement pension with an increase, under section 52(3) of the Contributions and Benefits Act, in the additional pension on account of the contributions of a spouse who has died.
(2) Where in the case of any up-rating order under section 150 above—
(a) the spouse’s final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but
(b) the person’s final relevant year was an earlier tax year,
then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the spouse’s contributions.
(3) Where in the case of any up-rating order under section 150 above—
(a) the person’s final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but
(b) the spouse’s final relevant year was an earlier tax year,
then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the person’s contributions.
(2) In section 151(1) of that Act (effect of up-rating orders on additional pensions), after “and shall apply” there is inserted “ subject to section 156 and ”.
Your change, as a redline
130 Up-rating of pensions increased under section 52 of the Social Security Contributions and Benefits Act.
(1) For section 156 of the Social Security Administration Act 1992 there is substituted—
Up-rating under section 150 above of pensions increased under section 52(3) of the Contributions and Benefits Act.
156 (1) This section applies in any case where a person is entitled to a Category A retirement pension with an increase, under section 52(3) of the Contributions and Benefits Act, in the additional pension on account of the contributions of a spouse who has died.
(2) Where in the case of any up-rating order under section 150 above—
(a) the spouse’s final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but
(b) the person’s final relevant year was an earlier tax year,
then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the spouse’s contributions.
(3) Where in the case of any up-rating order under section 150 above—
(a) the person’s final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but
(b) the spouse’s final relevant year was an earlier tax year,
then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the person’s contributions.
(2) In section 151(1) of that Act (effect of up-rating orders on additional pensions), after “and shall apply” there is inserted “ subject to section 156 and ”.
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