Paragraph 1(1) provides for the amount of Additional Pension under State Second Pension to be calculated by adding together the amounts (if any) for each year since the introduction of State Second Pension, and then dividing by the number of relevant years (that is, the number of years in the working life since 1978, when Additional Pension was introduced).
Sub-paragraphs (2) to  (7) set out the method of calculating the number of years in the working life to be used in the calculation of any Additional Pension payable under State Second Pension to widows and widowers, based on their late spouse’s contributions.  This method is the same as that used under SERPS for those widowed from 6 April 1999 onwards.
Sub-paragraph (8) defines “relevant year” as the number of years in the working life since 1978 by reference to section 44(7) of the Contributions and Benefits Act.
Part II: Pensions. Commentary on Sections State second pension Part I: The amount