Section 39 — Social Security Contributions and Benefits Act 1992: Rate of widowed mother’s allowance and widow’s pension.

Rate of widowed mother’s allowance and widow’s pension. 39 1 The weekly rate of—

a a widowed mother’s allowance, b a widow’s pension, shall be determined in accordance with the provisions of sections 44 to 45B ... 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 46 below.

2 In the application of sections 44 to 45B ... below by virtue of subsection (1) above—

a where the woman’s husband was over pensionable age when he died, references in those sections to the pensioner shall be taken as references to the husband, and b where the husband was under pensionable age when he died, references in those sections to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the husband and the tax year in which he died. 2A 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. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Where a widow’s pension is payable to a woman who was under the age of 55 at the time when the applicable qualifying condition was fulfilled, the weekly rate of the pension shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied by the number of years by which her age at that time was less than 55 (any fraction of a year being counted as a year).

5 For the purposes of subsection (4) above, the time when the applicable qualifying condition was fulfilled is the time when the woman’s late husband died or, as the case may be, the time when she ceased to be entitled to a widowed mother’s allowance.

6 In the case of a widow whose late husband died before 11th April 1988 and who either—

a was over the age of 40 but under the age of 55 at the time of her husband’s death; or b is over the age of 40 but under the age of 55 at the time when she ceases to be entitled to a widowed mother’s allowance, subsection (4) above shall have effect as if for “55" there were substituted “ 50 ” , in both places where it occurs.