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The Social Security (Graduated Retirement Benefit) Regulations 2005

Sections39
2005 No. 454

SOCIAL SECURITY

The Social Security (Graduated Retirement Benefit) Regulations 2005

Made3rd March 2005
Laid before Parliament10th March 2005
Coming into force6th April 2005
The Secretary of State for Work and Pensions, in exercise of the powers conferred upon him by sections 62(1)(a) and (c) and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992 M1, and of all other powers enabling him in that behalf, after agreement by the Social Security Advisory Committee that proposals in respect of regulations 3 and 4, and paragraphs 2, 3, 7, 13, 14 and 18 of Schedule 1 in so far as they apply to regulation 4, should not be referred to it M2, the remainder of this Instrument containing only regulations made under provisions introduced by section 297 of, and Schedule 11 to, the Pensions Act 2004 M3 and being made before the end of the period of 6 months beginning with the coming into force of those provisions M4, hereby makes the following Regulations:

1 Citation, commencement, effect and interpretation

1 These Regulations may be cited as the Social Security (Graduated Retirement Benefit) Regulations 2005 and shall come into force on 6th April 2005.
2 Regulation 4 and paragraphs 3(2) and (3) and 13(2) and (3) of Schedule 1 in so far as they apply to that regulation, shall not have effect in relation to incremental periods beginning before 6th April 2005.
3 In these Regulations—
  • “the 1965 Act” means the National Insurance Act 1965 M5;
  • “the Administration Act” means the Social Security Administration Act 1992 M6;
  • “the Benefits Act” means the Social Security Contributions and Benefits Act 1992 and references to Schedule 5 are to Schedule 5 to that Act M7;
  • “incremental period” shall have the meaning ascribed to it in paragraph 4(6) of Schedule 1.

2 Amendment of the 1965 Act

1 The 1965 Act shall be amended in accordance with the following paragraphs.
2 In section 36 (graduated retirement benefit)—
a for subsection (4), there shall be substituted the following—
.
b in subsection (8), after the definition of “the Act”, there shall be inserted the following definition—
.
3 In section 37(1) (special provisions as to graduated retirement benefit for widows and widowers), after the words “Subject to the provisions of this section” there shall be inserted the words “ and to Schedule 1 to the 2005 Regulations ”.

3 Amendment of Schedule 2 to the Social Security (Graduated Retirement Benefit) (No.2) Regulations 1978 and saving

1 Subject to paragraph (2), in Schedule 2 to the Social Security (Graduated Retirement Benefit) (No.2) Regulations 1978—
a the word “and” at the end of paragraph 1(a) and paragraph 1(b); and
b paragraphs 2 to 4,
shall be omitted.
2 Schedule 2 to those Regulations shall have effect as if the amendments made by paragraph (1) had not been made in the case of—
a periods of deferment (as defined by section 36(4A) of the 1965 Act) ending before 6th April 2005; and
b incremental periods beginning before that date.

4 Schedule 1

Schedule 1 to these Regulations (which makes further provision replacing section 36(4) of the 1965 Act) shall have effect.

5 Modification of Schedule 1 in transitional cases

Schedule 1 shall be modified by Schedule 2 in relation to transitional cases and in this regulation, a “transitional case” means a case where a person's entitlement to graduated retirement benefit is deferred and the period of deferment begins before 6th April 2005 and continues on or after that day.

C1C2C3C4C5C7C6C8C9C12C13C14C15C16C17C18C19C20SCHEDULE 1 

FURTHER PROVISIONS REPLACING SECTION 36(4) OF THE NATIONAL INSURANCE ACT 1965: INCREASES OF GRADUATED RETIREMENT BENEFIT AND LUMP SUMS

Regulation 4

PART 1 INCREASE AND LUMP SUM WHERE ENTITLEMENT TO RETIREMENT PENSION IS DEFERRED

1 Scope

This Part applies only in respect of a person who is deferring entitlement to graduated retirement benefit by virtue of section 36(4A)(a) of the 1965 Act M11.

2 Increase or lump sum where pensioner's entitlement is deferred

1 Where a person's entitlement to a Category A or Category B retirement pension is deferred and that person electsF29...—
a that paragraph 1 of Schedule 5 (increase of pension) is to apply in relation to the period of deferment, paragraph 3 of this Schedule shall also apply in relation to that period;
b that paragraph 3A of Schedule 5 (lump sum) is to apply in relation to the period of deferment, paragraph 5 of this Schedule shall also apply in relation to that period.
2 The reference to an election in sub-paragraph (1) includes an election a person is treated as having made under paragraph A1(2) of Schedule 5.

3 Increase where pensioner's entitlement is deferred

1 This paragraph applies where—
a entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is less than 12 months; or
b paragraph 2(1)(a) applies.
2 The rate of the person's graduated retirement benefit shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 4 but only if that amount is enough to increase the rate of the benefit by at least 1 per cent.

4 Calculation of increment

1 A person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment.
2 The amount of the increment for an incremental period shall be ⅕th per cent. of the weekly rate of the graduated retirement benefit to which the person would have been entitled for the period if his entitlement to a Category A or Category B retirement pension had not been deferred.
3 For the purposes of sub-paragraph (2), the weekly rate of graduated retirement benefit shall be taken to include any increase in the weekly rate of that benefit and the amount of the increment in respect of such an increase shall be ⅕th per cent. of its weekly rate for each incremental period in the period of deferment beginning on the day the increase occurred.
4 Amounts under sub-paragraphs (2) and (3) shall be rounded to the nearest penny, taking any ½p as nearest to the next whole penny.
5 Where an amount under sub-paragraph (2) or (3) would, apart from this sub-paragraph, be a sum less than ½p, the amount shall be taken to be zero, notwithstanding any provision of the Benefits Act, the Administration Act or the Pension Schemes Act 1993 M12.
6 In this paragraph, “incremental period” means any period of six days which are treated by the Social Security (Widow's Benefit and Retirement Pensions) Regulations 1979 M13 as days of increment for the purposes of paragraph 2 of Schedule 5 in relation to the person and pension in question.
7 Where one or more orders have come into force under section 150 of the Administration Act during the period of deferment, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment.

5 Lump sum where pensioner's entitlement is deferred

1 This paragraph applies where paragraph 2(1)(b) applies.
2 The person is entitled to an amount calculated in accordance with paragraph 6 (a “lump sum”).

6 Calculation of lump sum

1 The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
2 In this paragraph—
  • “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
  • “accrual period” means any period of seven days beginning with the day of the week on which Category A or Category B retirement pension would have been payable to a person in accordance with regulation 22(3) of, and paragraph 5 of Schedule 6 to, the Social Security (Claims and Payments) Regulations 1987 M14 or in accordance with regulation 22C(3) or (4) of those Regulations, if his entitlement to a retirement pension had not been deferred, where that day falls within the period of deferment.
3 The accrued amount for an accrual period for a person is—
4 For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
a at the beginning of the accrual period immediately following the accrual period during which the change took effect; or
b if regulations under paragraph 3B(4) of Schedule 5 so provide, at such other time as may be prescribed in those Regulations.
5 Regulation 3 of the Social Security (Deferral of Retirement Pensions) Regulations 2005 M15 shall have effect for the purposes of this paragraph in like manner to graduated retirement benefit as it does to retirement pension in the calculation of the lump sum under paragraph 3B of Schedule 5.

7 Increase or lump sum where pensioner's deceased spouse or civil partner has deferred entitlement

1 This paragraph applies where—
a a widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension;
b W was married to or in a civil partnership with the other party to the marriage or civil partnership (“S”) when S died;
c S's entitlement to a Category A or Category B retirement pension was deferred when S died; and
d S's entitlement had been deferred throughout the period of 12 months ending with the day before S's death.
2 Where W elects—
a that paragraph 4 of Schedule 5 (increase of pension) is to apply in relation to the period of deferment, paragraph 8 of this Schedule shall also apply in relation to that period;
b that paragraph 7A of Schedule 5 (lump sum) is to apply in relation to the period of deferment, paragraph 9 of this Schedule shall also apply in relation to that period.
3 The reference to an election in sub-paragraph (2) includes an election W is treated as having made under paragraph 3C(3) of Schedule 5.

8 Increase where pensioner's deceased spouse or civil partner has deferred entitlement

1 This paragraph applies where a widow, widower or surviving civil partner is entitled to a Category A or Category B retirement pension, was married to or in a civil partnership with the other party to the marriage or civil partnership when S died and one of the following conditions is met—
a S was entitled to graduated retirement benefit with an increase under this Schedule;
b paragraph 7(2)(a) applies; or
c paragraph 7 would apply to W but for the fact that the condition in sub-paragraph (1)(d) of that paragraph is not met.
2 The increase in the weekly rate of W's graduated retirement benefit shall, in a case to which sub-paragraph (1) applies, be determined in accordance with section 37 of the 1965 Act M16 as continued in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975 M17 or under Schedule 3 to the Social Security (Consequential Provisions) Act 1992 M18.

9 Entitlement to lump sum where pensioner's deceased spouse or civil partner has deferred entitlement

1 This paragraph applies where paragraph 7(2)(b) applies.
2 W is entitled to an amount calculated in accordance with paragraph 10 (a “widowed person's or surviving civil partner's lump sum“).

10 Calculation of widowed person's or surviving civil partner's lump sum

1 The widowed person's or surviving civil partner's lump sum is the accrued amount for the last accrual period beginning during the period which—
a began at the beginning of S's period of deferment; and
b ended on the day before S's death.
2 In this paragraph—
  • “S” means the other party to the marriage or civil partnership;
  • “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
  • M19“accrual period” means any period of seven days beginning with the day of the week on which Category A or Category B retirement pension would have been payable to S in accordance with regulation 22(3) of, and paragraph 5 of Schedule 6 to, the Social Security (Claims and Payments) Regulations 1987 or in accordance with regulation 22C(3) or (4) of those Regulations, if his entitlement to a retirement pension had not been deferred, where that day falls within S's period of deferment.
3 The accrued amount for an accrual period for W is—
4 For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
a at the beginning of the accrual period immediately following the accrual period during which the change took effect; or
b if regulations under paragraph 7B(4) of Schedule 5 so provide, at such other time as may be prescribed.
5 Regulation 3 of the Social Security (Deferral of Retirement Pensions) Regulations 2005 M20 shall have effect for the purposes of this paragraph in like manner to graduated retirement benefit as it does to retirement pension in the calculation of the lump sum under paragraph 7B of Schedule 5.
C106 In any case where—
a there is a period between the death of S and the date on which W becomes entitled to a Category A or Category B retirement pension; and
b one or more orders have come into force under section 150 of the Administration Act during that period,
the amount of the lump sum shall be increased in accordance with that order or those orders.

PART 2 INCREASE OR LUMP SUM WHERE PERSON IS TREATED AS RECEIVING RETIREMENT PENSION AT A NOMINAL WEEKLY RATE

11 Scope

This Part applies only in respect of a person who is deferring entitlement to graduated retirement benefit by virtue of section 36(4A)(b) of the 1965 Act M21.

12 Choice between increase and lump sum

1 Where the period of deferment is at least 12 months, a person shall, on becoming entitled to graduated retirement benefit, elect that—
a paragraph 13; or
b paragraph 15,
is to apply in respect of that period.
2 The election referred to in sub-paragraph (1) shall be made—
a on the date on which he claims graduated retirement benefit; or
b within the period after claiming graduated retirement benefit prescribed in paragraph 20B,
and in the manner prescribed in paragraph 20C.
3 If no election under sub-paragraph (1) is made within the period referred to in sub-paragraph (2)(b), the person is to be treated as having made an election under sub-paragraph (1)(b).
4 A person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (3) as having made) may change the election in the circumstances, manner and within the period prescribed, in paragraph 20D .

13 Increase

1 This paragraph applies where—
a the period of deferment is less than 12 months; or
b the person has made an election under paragraph 12(1)(a) in respect of the period of deferment.
2 The rate of the person's graduated retirement benefit shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 14 but only if that amount is enough to increase the rate of the benefit by at least one per cent.

14 Calculation of increment

1 A person is entitled to an increment under this paragraph for each complete incremental period in the period of deferment.
2 The amount of the increment for an incremental period shall be ⅕th per cent. of the weekly rate of the graduated retirement benefit to which the person would have been entitled for the period if his entitlement to graduated retirement benefit had not been deferred.
3 For the purposes of sub-paragraph (2), the weekly rate of graduated retirement benefit shall be taken to include any increase in the weekly rate of that benefit and the amount of the increment in respect of such an increase shall be ⅕th per cent. of its weekly rate for each incremental period in the period of deferment beginning on the day the increase occurred.
4 Amounts under sub-paragraphs (2) and (3) shall be rounded to the nearest penny, taking any ½p as nearest to the next whole penny.
5 Where an amount under sub-paragraph (2) or (3) would, apart from this sub-paragraph, be a sum less than ½p, the amount shall be taken to be zero, notwithstanding any provision of the Benefits Act, the Administration Act or the Pension Schemes Act 1993 M22.
6 Where one or more orders have come into force under section 150 of the Administration Act during the period of deferment, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment.

15 Lump sum

1 This paragraph applies where paragraph 12(1)(b) applies.
2 The person is entitled to an amount calculated in accordance with paragraph 16 (a “lump sum”).

16 Calculation of lump sum

1 The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
2 In this paragraph—
  • “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
  • “accrual period” means any period of seven days beginning with the day of the week on which Category A or Category B retirement pension would have been payable to a person in accordance with regulation 22(3) of, and paragraph 5 of Schedule 6 to, the Social Security (Claims and Payments) Regulations 1987 M23 or in accordance with regulation 22C(3) or (4) of those Regulations, if he had been entitled to it, where that day falls within the period of deferment.
3 The accrued amount for an accrual period for a person is—
4 For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
a at the beginning of the accrual period immediately following the accrual period during which the change took effect; or
b if regulations under paragraph 3B(4) of Schedule 5 so provide, at such other time as may be prescribed in those Regulations.
5 Regulation 3 of the Social Security (Deferral of Retirement Pensions) Regulations 2005 M24 shall have effect for the purposes of this paragraph in like manner to graduated retirement benefit as it does to retirement pension in the calculation of the lump sum under paragraph 3B of Schedule 5.

17 Choice between increase and lump sum where person's deceased spouse or civil partner has deferred entitlement to graduated retirement benefit

1 This paragraph applies where—
a a widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension;
b W was married to or in a civil partnership with the other party to the marriage or civil partnership (“S”) when S died;
c S's entitlement to graduated retirement benefit was deferred when S died; and
d S's entitlement had been deferred throughout the period of 12 months ending with the day before S's death.
2 W shall elect either that—
a paragraph 18; or
b paragraph 19,
is to apply in respect of S's period of deferment.
3 The election referred to in sub-paragraph (2) shall be made within the period prescribed in paragraph 20B and in the manner prescribed in paragraph 20C.
4 If no election under sub-paragraph (2) is made within the period referred to in sub-paragraph (3), the person is to be treated as having made an election under sub-paragraph (2)(b).
5 A person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (4) as having made) may change the election in the circumstances, manner and within the period prescribed in paragraph 20D.

18 Increase where person's deceased spouse or civil partner has deferred entitlement to graduated retirement benefit

1 This paragraph applies where a widow, widower or surviving civil partner is entitled to graduated retirement benefit, was married to or in a civil partnership with the other party to the marriage or civil partnership when S died and one of the following conditions is met—
a S was entitled to graduated retirement benefit with an increase under this Schedule;
b W is a widow or widower to whom paragraph 17 applies and has made an election under paragraph 17(2)(a); or
c paragraph 17 would apply to W but for the fact that the condition in sub-paragraph (1)(d) of that paragraph is not met.
2 The increase in the weekly rate of W's graduated retirement benefit shall, in a case to which sub-paragraph (1) applies, be determined in accordance with section 37 of the 1965 Act as continued in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975 M25 or under Schedule 3 to the Social Security (Consequential Provisions) Act 1992 M26.

19 Entitlement to lump sum where person's deceased spouse or civil partner has deferred entitlement to graduated retirement benefit

1 This paragraph applies where paragraph 17(2)(b) applies.
2 W is entitled to an amount calculated in accordance with paragraph 20 (a “widowed person's or surviving civil partner's lump sum“).

20 Calculation of widowed person's or surviving civil partner's lump sum

1 The widowed person's or surviving civil partner's lump sum is the accrued amount for last accrual period beginning during the period which—
a began at the beginning of S's period of deferment; and
b ended on the day before S's death.
2 In this paragraph—
  • “S” means the other party to the marriage or civil partnership;
  • “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
  • “accrual period” means any period of seven days beginning with the day of the week on which Category A or Category B retirement pension would have been payable to S in accordance with regulation 22(3) of, and paragraph 5 of Schedule 6 to, the Social Security (Claims and Payments) Regulations 1987 or in accordance with regulation 22C(3) or (4) of those Regulations, if he had been entitled to it, where that day falls within S's period of deferment.
3 The accrued amount for an accrual period for W is—
4 For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
a at the beginning of the accrual period immediately following the accrual period during which the change took effect; or
b if regulations under paragraph 7B(4) of Schedule 5 so provide, at such other time as may be prescribed.
5 Regulation 3 of the Social Security (Deferral of Retirement Pensions) Regulations 2005 M27 shall have effect for the purposes of this paragraph in like manner to graduated retirement benefit as it does to retirement pension in the calculation of the lump sum under paragraph 7B of Schedule 5.
C116 In any case where—
a there is a period between the death of S and the date on which W becomes entitled to graduated retirement benefit; and
b one or more orders have come into force under section 150 of the Administration Act during that period,
the amount of the lump sum shall be increased in accordance with that order or those orders.

PART 2A ELECTIONS UNDER PART 2

20A Scope and interpretation

1 This Part applies in respect of elections which a person makes or is treated as having made under Part 2.
2 In this Part, “elector” means the person who may make an election under paragraph 12(1) or 17(2).

20B Timing of election

1 The period for making an election under paragraph 12(1) is, subject to sub-paragraph (4), three months starting on the date shown on the notice issued by the Secretary of State following the claim for graduated retirement benefit, confirming that the elector is required to make that election.
2 The period for making an election under paragraph 17(2) is, subject to sub-paragraph (4), three months starting on the date shown on the notice issued by the Secretary of State following W's claim for a Category A or Category B retirement pension or, if later, the date of S's death, confirming that the elector is required to make that election.
3 Where more than one notice has been issued by the Secretary of State in accordance with sub-paragraph (1) or (2), the periods prescribed in those sub-paragraphs shall only commence from the date shown on the latest such notice.
4 The periods specified in sub-paragraphs (1) and (2) may be extended by the Secretary of State if he considers it reasonable to do so in any particular case.
5 Nothing in this paragraph shall prevent the making of an election on or after claiming graduated retirement benefit or, as the case may be, Category A or Category B retirement pension, but before the issue of the notice referred to in sub-paragraph (1) or (2).

20C Manner of making election

An election under paragraph 12(1) or 17(2) may be made—
a in writing to an office specified by the Secretary of State for accepting such elections; or
b except where the Secretary of State directs in any particular case that the election must be made in accordance with sub-paragraph (a), by telephone call to the telephone number specified by the Secretary of State.

20D Change of election

1 Subject to sub-paragraphs (2) and (6), this paragraph applies in the case of an election which—
a has been made under paragraph 12(1) or 17(2); or
b has been treated as made under paragraph 12(3) or 17(4).
2 This paragraph does not apply in the case of an election which is—
a made, or treated as made, by an elector who has subsequently died; or
b treated as having been made by virtue of regulation 30(5E) or (5G) of the Social Security (Claims and Payments) Regulations 1987.
3 An election specified in sub-paragraph (1) may be changed by way of application made no later than the last day of the period specified in sub-paragraph (4).
4 The period specified for the purposes of sub-paragraph (3) is, subject to sub-paragraph (5), three months after the date shown on the written notification issued by the Secretary of State to the elector, confirming the election which the elector has made or is treated as having made.
5 The period specified in sub-paragraph (4) may be extended by the Secretary of State if he considers it reasonable to do so in any particular case.
6 An election specified in sub-paragraph (1) may not be changed where—
a there has been a previous change of election under this paragraph in respect of the same period of deferment;
b the application is to change the election to one under paragraph 12(1)(a) or 17(2)(a) and any amount paid to him by way of, or on account of, a lump sum pursuant to paragraph 15 or 19, has not been repaid in full to the Secretary of State within the period specified in sub-paragraph (4) or, as the case may be, (5); or
c the application is to change the election to one under paragraph 12(1)(b) or 17(2)(b) and the amount actually paid by way of an increase of graduated retirement benefit, or actually paid on account of such an increase, would exceed the amount to which the elector would be entitled by way of a lump sum.
7 For the purposes of sub-paragraph (6)(b), repayment in full of the amount paid by way of, or on account of, a lump sum shall only be treated as having occurred if repaid to the Secretary of State in the currency in which that amount was originally paid.
8 Where the application is to change the election to one under paragraph 12(1)(b) or 17(2)(b) and sub-paragraph (6)(c) does not apply, any amount paid by way of an increase of graduated retirement benefit, or on account of such an increase, in respect of the period of deferment for which the election was originally made, shall be treated as having been paid on account of the lump sum to which the elector is entitled under paragraph 15 or 19.
9 An application under sub-paragraph (3) to change an election may be made—
a in writing to an office specified by the Secretary of State for accepting such applications; or
b except where the Secretary of State directs in any particular case that the application must be made in accordance with paragraph (a), by telephone call to the telephone number specified by the Secretary of State.

20ZA Transitional provision relating to widower’s entitlement to increase of graduated retirement benefit or lump sum

In the case of a widower who attains pensionable age before 6th April 2010, paragraphs 17 to 19 shall not apply unless he was over pensionable age when his wife died.

20ZB Transitional provision relating to civil partner’s entitlement to increase of graduated retirement benefit or lump sum

In the case of a civil partner who attains pensionable age before 6th April 2010, paragraphs 17 to 19 shall not apply unless he or she was over pensionable age when his or her civil partner died.

PART 3 SUPPLEMENTARY

21 Supplementary

Any lump sum calculated under paragraph 6, 10, 16 or 20 must be rounded to the nearest penny, taking any ½p as nearest to the next whole penny above.

SCHEDULE 2 

MODIFICATION OF SCHEDULE 1

Regulation 5

1In paragraph 2(1), for paragraph (b) there shall be substituted the following paragraph—
.
2In paragraph 3(2), for the words from “that amount” to the end of the sub-paragraph, there shall be substituted—
.
3At the end of paragraph 6(1), there shall be added the words “ or, if greater, the amount equal to the total amount of graduated retirement benefit which would have been payable to the person during the period of 12 months ending with the last day of the period of deferment if his entitlement had not been deferred ”.
4In paragraph 7—
a at the end of sub-paragraph (1)(d), there shall be added the words “ and throughout the period of 12 months falling after 5th April 2005 ”;
b for sub-paragraph (2)(b) there shall be substituted the following sub-paragraph—
.
F365. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6In paragraph 12(1)—
a after the words “12 months” there shall be inserted the words “ and at least 12 months of that period falls after 5th April 2005 ”;
b for sub-paragraph (b), there shall be substituted the following sub-paragraph—
.
7In paragraph 13(2), for the words from “that amount” to the end of the sub-paragraph, there shall be substituted—
.
8At the end of paragraph 16(1), there shall be added the words “ or, if greater, the amount equal to the total amount of graduated retirement benefit to which the person would have been entitled for the period of 12 months ending with the last day of the period of deferment if his entitlement had not been deferred ”.
9In paragraph 17—
a at the end of sub-paragraph (1)(d), there shall be added the words “ and throughout the period of 12 months falling after 5th April 2005 ”;
b for sub-paragraph (2)(b), there shall be substituted the following paragraph—
.
F3710. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Footnotes

  1. M1
    1992 c. 4. Section 62(1) was amended by section 131(1) of, and paragraph 7 of Schedule 4 to, the Pensions Act 1995 (c. 26) and by section 297 of, and paragraph 17 of Schedule 11 to, the Pensions Act 2004 (c. 35).
  2. M2
    See sections 170 and 173(1)(b) of the Social Security Administration Act 1992 (c. 5).
  3. M3
    2004 c. 35.
  4. M4
    See section 173(5)(a) of the Social Security Administration Act 1992.
  5. M5
    1965 c. 51. Section 36 was repealed by the Social Security Act 1973 (c. 38) with effect from 6th April 1975 but continues in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975 (c. 18) or under Schedule 3 to the Social Security (Consequential Provisions) Act 1992 (c. 6).
  6. M6
    1992 c. 5.
  7. M7
    Schedule 5 was amended by the Pensions Acts 1995 and 2004.
  8. M8
    S.I.1978/393; the relevant amending instrument is S.I.1989/1642.
  9. M9
    Section 55 was substituted by the Pensions Act 2004, section 297(1).
  10. M10
    S.I.2005/454.
  11. M11
    1965 c. 51.
  12. M12
    1993 c. 48.
  13. M13
    S.I.1979/642; the relevant amending instruments are S.I.1989/1642, 1991/2742, 1992/1695, 1996/1345 and 1999/2422.
  14. M14
    S.I.1987/1968; the relevant amending instruments are S.I.2000/1483 and 2002/2441.
  15. M15
    S.I.2005/453.
  16. M16
    1965 c. 51.
  17. M17
    1975 c. 18.
  18. M18
    1992 c. 6.
  19. M19
    S.I.1987/1968; the relevant amending instruments are S.I.2000/1483 and 2002/2441.
  20. M20
    S.I.2005/453.
  21. M21
    1965 c. 51.
  22. M22
    1993 c. 48.
  23. M23
    S.I.1987/1968; the relevant amending instruments are S.I.2000/1483 and 2002/2441.
  24. M24
    S.I.2005/453.
  25. M25
    1975 c. 18.
  26. M26
    1992 c. 6.
  27. M27
    S.I.2005/453.
  28. F1
    Words in Sch. 1 para. 7 inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(2)(a)
  29. F2
    Words in Sch. 1 para. 7(1)(a) substituted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(2)(b)
  30. F3
    Words in Sch. 1 para. 7(1)(b) inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(2)(c)(i)
  31. F4
    Words in Sch. 1 para. 7(1)(b) inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(2)(c)(ii)
  32. F5
    Words in Sch. 1 para. 8 inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(3)(a)
  33. F6
    Words in Sch. 1 para. 8(1) substituted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(3)(b)(i)
  34. F7
    Words in Sch. 1 para. 8(1) inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(3)(b)(ii)
  35. F8
    Words in Sch. 1 para. 8(1) inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(3)(b)(iii)
  36. F9
    Words in Sch. 1 para. 9 inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(4)(a)
  37. F10
    Words in Sch. 1 para. 9(2) inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(4)(b)
  38. F11
    Words in Sch. 1 para. 10 inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(5)(a)
  39. F12
    Words in Sch. 1 para. 10(1) inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(5)(b)
  40. F13
    Words in Sch. 1 para. 10(2) inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(5)(c)
  41. F14
    Words in Sch. 1 para. 17 inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(6)(a)
  42. F15
    Words in Sch. 1 para. 17(1)(a) substituted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(6)(b)
  43. F16
    Words in Sch. 1 para. 17(1)(b) substituted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(6)(c)(i)
  44. F17
    Words in Sch. 1 para. 17(1)(b) inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(6)(c)(ii)
  45. F18
    Words in Sch. 1 para. 18 inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(7)(a)
  46. F19
    Words in Sch. 1 para. 18(1) substituted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(7)(b)(i)
  47. F20
    Words in Sch. 1 para. 18(1) inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(7)(b)(ii)
  48. F21
    Words in Sch. 1 para. 18(1) inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(7)(b)(iii)
  49. F22
    Words in Sch. 1 para. 19 inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(8)(a)
  50. F23
    Words in Sch. 1 para. 19(2) inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(8)(b)
  51. F24
    Words in Sch. 1 para. 20 inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(9)(a)
  52. F25
    Words in Sch. 1 para. 20(1) inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(9)(a)
  53. F26
    Words in Sch. 1 para. 20(2) inserted (5.12.2005) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), regs. 1(1)(c), 3(9)(b)
  54. F27
    Sch. 1 paras. 20ZA-20ZB inserted (5.12.2005 in so far as not already in force) by Social Security (Retirement Pensions and Graduated Retirement Benefit) (Widowers and Civil Partnership) Regulations 2005 (S.I. 2005/3078), reg. 1(1)(a)(c), 3(10)
  55. F28
    Sch. 1 Pt. 2A inserted (6.4.2006) by Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations 2005 (S.I. 2005/2677), regs. 1(1), 7(2)(d)
  56. F29
    Words in Sch. 1 para. 2(1) omitted (6.4.2006) by virtue of Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations 2005 (S.I. 2005/2677), regs. 1(1), 7(2)(a)
  57. F30
    Sch. 1 para. 12(2) substituted (6.4.2006) by Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations 2005 (S.I. 2005/2677), regs. 1(1), 7(2)(b)(i)
  58. F31
    Words in Sch. 1 para. 12(4) substituted (6.4.2006) by Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations 2005 (S.I. 2005/2677), regs. 1(1), 7(2)(b)(ii)
  59. F32
    Sch. 1 para. 17(3) substituted (6.4.2006) by Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations 2005 (S.I. 2005/2677), regs. 1(1), 7(2)(c)(i)
  60. F33
    Word in Sch. 1 para. 17(4) substituted (6.4.2006) by Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations 2005 (S.I. 2005/2677), regs. 1(1), 7(2)(c)(ii)
  61. F34
    Sch. 1 para. 17(5) substituted (6.4.2006) by Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations 2005 (S.I. 2005/2677), regs. 1(1), 7(2)(c)(iii)
  62. F35
    Words in Sch. 1 para. 20D(2)(b) substituted (6.4.2006) by Social Security (Deferral of Retirement Pensions etc.) Regulations 2006 (S.I. 2006/516), regs. 1, 5
  63. F36
    Sch. 2 para. 5 omitted (6.4.2006) by virtue of Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations 2005 (S.I. 2005/2677), regs. 1(1), 7(3)
  64. F37
    Sch. 2 para. 10 omitted (6.4.2006) by virtue of Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations 2005 (S.I. 2005/2677), regs. 1(1), 7(3)
  65. C1
    Sch. 1 modified (7.4.2008) by The Social Security Benefits Up-rating Order 2008 (S.I. 2008/632), arts. 1(2)(d), 12(3)
  66. C2
    Sch. 1 modified (with effect in accordance with art. 1(3)(a), 6 of the amending S.I.) by The Social Security Benefits Up-rating Order 2009 (S.I. 2009/497), arts. 1(2)(d), 12(3)
  67. C3
    Sch. 1 sums confirmed (12.4.2010) by The Social Security Benefits Up-rating Order 2010 (S.I. 2010/793), arts. 1(2)(d), 12(3)
  68. C4
    Sch. 1 sums amended (with effect in accordance with arts. 1(3), 6 of the amending S.I.) by The Social Security Benefits Up-rating Order 2011 (S.I. 2011/821), arts. 1(2)(c), 12(3)
  69. C5
    Sch. 1 sums amended (with effect in accordance with arts. 1(3), 6 of the amending S.I.) by The Social Security Benefits Up-rating Order 2012 (S.I. 2012/780), arts. 1(2)(c), 12(3)
  70. C6
    Sch. 1 sums amended (with effect in accordance with arts. 1(3), 6 of the amending S.I.) by The Social Security Benefits Up-rating Order 2013 (S.I. 2013/574), arts. 1(2)(c), 11(3)
  71. C7
    Sch. 1 sums amended (with effect in accordance with art. 1(3), 6 of the amending S.I.) by The Social Security Benefits Up-rating Order 2013 (S.I. 2013/574), arts. 1(2)(c), 11(3)
  72. C8
    Sch. 1 sums amended (11.3.2014 for specified purposes and with effect in accordance with arts. 1(2)(c)(l), (3), (4), 6) by The Social Security Benefits Up-rating Order 2014 (S.I. 2014/516), art. 1(2)(c)(l)(3)8(3)
  73. C9
    Sch. 1 sums amended (3.3.2015 for specified purposes and with effect in accordance with arts. 1(2)(c)(3)(4), 6) by The Social Security Benefits Up-rating Order 2015 (S.I. 2015/457), art. 1(2)(c)(3)8(3)
  74. C10
    Sch. 1 para. 10(6) modified by S.I. 2015/173, reg. 19 (as inserted (6.4.2016 coming into force in accordance with reg. 1(4)) by The State Pension and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/199), regs. 1(4), 4 (with reg. 1(5)))
  75. C11
    Sch. 1 para. 20(6) modified by S.I. 2015/173, reg. 19 (as inserted (6.4.2016 coming into force in accordance with reg. 1(4)) by The State Pension and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/199), regs. 1(4), 4 (with reg. 1(5)))
  76. F38
    Words in Sch. 1 para. 6(2) inserted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 3
  77. F39
    Words in Sch. 1 para. 10(2) inserted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 3
  78. F40
    Words in Sch. 1 para. 16(2) inserted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 3
  79. F41
    Words in Sch. 1 para. 20(2) inserted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 3
  80. C12
    Sch. 1 sums amended (with effect in accordance with arts. 1(3) (4) 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2017 (S.I. 2017/260), arts. 1(2)(c), 12(3)
  81. C13
    Sch. 1 sums amended (with effect in accordance with arts. 1(3)(4), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2018 (S.I. 2018/281), arts. 1(2)(c), 12(3)
  82. C14
    Sch. 1 sums amended (with effect in accordance with art. 1(4)(5) 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2019 (S.I. 2019/480), arts. 1(3)(c), 12(3)
  83. C15
    Sch. 1 sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2020 (S.I. 2020/234), arts. 1(3)(c), 12(3)
  84. C16
    Sch. 1 sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2021 (S.I. 2021/162), arts. 1(3)(c), 12(3)
  85. C17
    Sch. 1 sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up Rating Order 2022 (S.I. 2022/292), arts. 1(3)(c), 12(3)
  86. C18
    Sch. 1: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2024 (S.I. 2024/242), arts. 1(3)(c), 11(3)
  87. C19
    Sch. 1: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2025 (S.I. 2025/295), arts. 1(3)(c), 11(3)
  88. C20
    Sch. 1: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(c), 11(3)