Section 48BB — Social Security Contributions and Benefits Act 1992: Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.

Category B retirement pension: entitlement by reference to benefits under section 39A or 39B. 48BB 1 Subsection (2) below applies where a person (“ the pensioner ”) who attained pensionable age before 6 April 2016 —

a was, immediately before attaining that age, entitled to a widowed parent’s allowance in consequence of the death of his or her spouse or civil partner ;

and b has not following that death married or formed a civil partnership .

2 The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse or civil partner , which shall be payable at the same weekly rate as the widowed parent’s allowance.

3 Subsections (4) to (10) below apply where a person (“ the pensioner ”) who attained pensionable age before 6 April 2016 —

a was in consequence of the death of his or her spouse or civil partner either—

i entitled to a bereavement allowance under section 39B (before that section was repealed) at any time prior to attaining that age, or ii entitled to a widowed parent’s allowance at any time when over the age of 45 (but not immediately before attaining pensionable age);

and b has not following that death married or formed a civil partnership .

4 The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse or civil partner .

5 A Category B retirement pension payable by virtue of subsection (4) above shall be payable at a weekly rate corresponding to the weekly rate of the additional pension determined in accordance with the provisions of sections 44 to 45AA and 45B above and Schedules 4A and 4B below as they apply in relation to a Category A retirement pension, but subject to section 46 above and to the following provisions of this section and the modification in section 48C(4) below.

6 Where the spouse or civil partner died under pensionable age, references in the provisions of sections 44 to 45AA and 45B above and Schedule 4A below , as applied by subsection (5) above, to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse or civil partner died.

7 Where the spouse or civil partner dies after 5th October 2002 , the pension payable by virtue of subsection (4) above shall (before making any reduction required by subsection (8) below) be one half of the amount which it would be apart from this subsection.

8 Where the pensioner was under the age of 55 at the relevant time, the weekly rate of the pension shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied—

a by the number of years by which the pensioner’s age at that time was less than 55 (any fraction of a year being counted as a year), or b by ten, if that number exceeds ten.

9 In subsection (8) above “ the relevant time ” means—

a where the pensioner became entitled to a widowed parent’s allowance in consequence of the death of the spouse or civil partner , the time when the pensioner’s entitlement to that allowance ended;

and b otherwise, the time of the spouse’s or civil partner's death.

10 The amount determined in accordance with subsections (5) to (9) above as the weekly rate of the pension payable to the pensioner by virtue of subsection (4) above shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date of the spouse’s or civil partner's death until the date when the pensioner attained pensionable age, that weekly rate would have been increased during that period by virtue of any orders under section 150 of the Administration Act (annual up-rating of benefits).