This section introduces two new benefits for bereaved spouses – Widowed Parent’s Allowance and Bereavement Allowance. It does so by inserting four new sections into the Contributions and Benefits Act: sections 36A, 39A, 39B and 39C (the current benefits are defined at sections 37-40). All references below are to sections of the Contributions and Benefits Act.
The inserted section 36A sets out when the new benefits, and when the existing scheme, should apply. It provides that:
	as a transitional provision, the existing arrangements will continue to apply for all people whose spouses die before “the appointed day” (when the new benefits come into force):If they are women, they will still be able to claim Widowed Mother’s Allowance, Widow’s Pension and Incapacity Benefit (on the basis of their husbands’ contributions), under the current rules. Then, if a widow is aged 45 or over when her Widowed Mother’s Allowance ends, she will still be entitled to receive Widow’s Pension and/or Incapacity Benefit. If she is under 45, she will still be entitled to receive Incapacity Benefit;If they are men, they will still be entitled to Incapacity Benefit on the basis of their wives’ contributions (as provided by the existing section 41), if they meet the qualifying conditions;The one difference is that existing widowed fathers will be entitled to the new Widowed Parent’s Allowance, if they satisfy the qualifying conditions on the appointed day.
	the two new benefits (defined in the new sections 39A, 39B and 39C) will apply for all people whose spouses die on or after the appointed day. These people will not be entitled to Incapacity Benefit on the basis of their spouses’ contributions.
Commentary Commentary Section 55: New allowances for bereaved spouses