§ Amendments made: No. 34, in page 93, line 23, leave out ", 48B(2) or 48BB(5)" and insert "or 48B(2)".
§ No. 35, in page 93, line 35, at end insert—
- '(4A) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section 48BB(5) above, in a case where the deceased spouse died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).
- (4B) The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse dies.
- (4C) The second alternative number is the number of tax years in the period—
- (a) beginning with the tax year in which the deceased spouse attained the age of 16 or, if later, 1978–79; and
- (b) ending immediately before the tax year in which the deceased spouse would have attained pensionable age if he had not died earlier.'.—[Mr. Rooker.]