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PART 2 REVALUATION OF FLAT RATE ACCRUAL AMOUNT

2.  After section 130A of the Administration Act insert—

“130AA.    Revaluation of flat rate accrual amount

Whenever the Secretary of State makes an order under section 148AA of the Great Britain Administration Act (revaluation of flat rate accrual amount), the Department may make a corresponding order for Northern Ireland.”.

PART 3 CONSEQUENTIAL AND RELATED AMENDMENTS

The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

3.  In section 39 of the Contributions and Benefits Act (rate of widowed mother’s allowance and widow’s pension) omit—

(a) “and Schedule 4A to this Act” wherever occurring; and

(b) subsection (3).

4.—(1) Section 39C of the Contributions and Benefits Act (rate of widowed parent’s allowance and bereavement allowance) is amended as follows.

(2) In subsection (1) after “section 46(2)” insert “and (4)”.

(3) In subsection (3) in each of paragraphs (a) and (b) for “sections” substitute “provisions”.

5.—(1) Section 44 of the Contributions and Benefits Act (Category A retirement pension) is amended as follows.

(2) In subsection (5A) for “Schedule 4A” substitute “Schedules 4A and 4B”.

(3) In subsection (6) for “Schedule 4A” substitute “Schedule 4A or 4B”.

6.  In section 46 of the Contributions and Benefits Act (modification of section 45 for calculating the additional pension in certain benefits) after subsection (3) add—

“(4) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39C(1) above in a case where the deceased spouse or civil partner died under pensionable age, section 45 above has effect subject to the following additional modifications—

(a) the omission of subsection (2)(d), and

(b) the omission in subsection (3A)(b) of the words “before the flat rate introduction year”.”.

7.  In section 48A of the Contributions and Benefits Act (rate of Category B retirement pension for married person or civil partner) in subsection (4) for “Schedule 4A” substitute “Schedules 4A and 4B”.

8.  In section 48B of the Contributions and Benefits Act (Category B retirement pension for surviving spouse or civil partner) in subsection (2) for “Schedule 4A” substitute “Schedules 4A and 4B”.

9.  In section 48BB of the Contributions and Benefits Act (Category B retirement pension: entitlement by reference to benefits under section 39A or 39B) in subsection (5)—

(a) for “Schedule 4A” substitute “Schedules 4A and 4B”; and

(b) for the words from “subject” to the end substitute “subject to section 46(3) above and to the following provisions of this section and the modification in section 48C(4) below.”.

10.  In section 48C of the Contributions and Benefits Act (Category B retirement pension: general) in subsection (4) for “Schedule 4A” substitute “Schedules 4A and 4B”.

11.  In Schedule 4A to the Contributions and Benefits Act (additional pension) in paragraph 1(2) omit “39(1),”.

Section 11.

SCHEDULE 3 INCREASE IN PENSIONABLE AGE FOR MEN AND WOMEN

1.  In the heading to Article 123 of the Pensions Order, at the end add “and increase in pensionable age”.

2.  In Article 123 of that Order (equalisation of pensionable age) in paragraph (a), at the end add “and to increase the pensionable age for men and women progressively over a period of 22 years beginning with (and including) 6th April 2024”.

3.  For the heading for Schedule 2 to that Order substitute “EQUALISATION OF AND INCREASE IN PENSIONABLE AGE FOR MEN AND WOMEN”.

4.—(1) Paragraph 1 of Part 1 of Schedule 2 to that Order (pensionable ages for men and women) is amended as follows.

(2) In sub-paragraph (1), after “man” insert “born before 6th April 1959”.

(3) In sub-paragraph (3), for “the following table” substitute “table 1”.

(4) For sub-paragraph (4) substitute—

“(4) A woman born after 5th April 1955 but before 6th April 1959 attains pensionable age when she attains the age of 65.”.

(5) For sub-paragraph (5) substitute—

“(5) In tables 1 to 4, any reference to a period in column 1 of that table includes a reference to the first day of that period.”.

(6) For the heading to the table substitute “TABLE 1”.

(7) After the table insert—

“(6) A person born on any day in a period mentioned in column 1 of table 2 attains pensionable age at the commencement of the day shown against that period in column 2.

(7) A person born after 5th April 1960 but before 6th April 1968 attains pensionable age when the person attains the age of 66.

(8) A person born on any day in a period mentioned in column 1 of table 3 attains pensionable age at the commencement of the day shown against that period in column 2.

(9) A person born after 5th April 1969 but before 6th April 1977 attains pensionable age when the person attains the age of 67.

(10) A person born on any day in a period mentioned in column 1 of table 4 attains pensionable age at the commencement of the day shown against that period in column 2.

(11) A person born after 5th April 1978 attains pensionable age when the person attains the age of 68.”.