Schedule 2: Additional pension: simplified accrual rates Part 3 - Consequential and Related Amendments: Social Security Contributions and Benefits Act 1992 (c.4)
224.Paragraph 3 amends section 39 of the SSCBA1992 to remove redundant references to Schedule 4A (which has no effect in the context of the benefits under section 39) and to repeal subsection (3) of that section (which no longer has any legal effect).
225.Paragraph 4(3) makes a clarificatory drafting amendment to section 39C of that Act.
226.Paragraph 5 amends section 44 of that Act to insert the necessary references to the new State Second Pension accrual regime introduced by the new Schedule 4B. The effect is that from the flat rate introduction year, those accruing state second pension for the purpose of their entitlement to a Category A pension will do so under the new rules.
227.Paragraph 6 inserts a new subsection (4) into section 46 of that Act, the effect of which is to provide that the component of widowed parent’s allowance relating to state second pension will continue to be calculated under the existing regime set out in section 45 (and Schedule 4A) after the flat rate introduction year rather than under the new regime introduced by section 11 (and the new Schedule 4B). Paragraph 4(2) amends section 39C of that Act as a consequence of this.
228.Paragraphs 7 to 10 amend respectively sections 48A, 48B, 48BB and 48C of that Act to insert the necessary references to the new state second pension accrual regime introduced by the new Schedule 4B. The effect is that from the flat rate introduction year, people bereaved after reaching state pension age will have their inherited state second pension entitlement in their Category B pension calculated under the new rules. The same will apply in respect of the state second pension component payable to bereavement allowance recipients.
229.Paragraph 11 removes a redundant reference to section 39(1) in Schedule 4A to that Act to reflect the amendment made by paragraph 3.
230.Paragraph 12 amends section 42 of the PSA1993 to make reference to the new Schedule 4B.