Section 156 | Up-rating under section 150 above of pensions increased under section 52(3) of the Contributions and Benefits Act F1
From legislation.gov.uk
26 October 2026
(1)This section applies in any case where a person is entitled to a Category A retirement pension with an increase, under section 52(3) of the Contributions and Benefits Act, in the additional pension on account of the contributions of a spouse or civil partner who had died.F1F2
(2)Where in the case of any up-rating order under section 150 above—F1F3
(a)the spouse's or civil partner's final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, butF1F3
(b)the person's final relevant year was an earlier tax year,F1
then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the spouse's or civil partner's contributions.
(3)Where in the case of any up-rating order under section 150 above—F1
(a)the person's final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, butF1
(b)the spouse's or civil partner's final relevant year was an earlier tax year,F1F3
then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the person's contributions.