The Social Security (Inherited SERPS) Regulations (Northern Ireland) 2001
These Regulations provide for an increase in the rate of the additional pension, or of any constituent element of an increase in that pension, under the State Earnings Related Pension Scheme (SERPS) to which persons of a specified description would otherwise be entitled under certain provisions of Part II of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Contributions and Benefits Act”) in the event that they are widowed on or after 6th October 2002. By virtue of section 35(1) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000, 6th October 2002 is the date on which the maximum amount of the additional pension which may be inherited by a surviving spouse under SERPS is reduced from 100 per cent. to 50 per cent.