Tax Credits Act 2002 Schedule 3 paragraph 29

Rate of widowed parent's allowance and bereavement allowance

Paragraph 29 of Schedule 3 makes a minor consequential amendment to section 39C of the Social Security Contributions and Benefits Act 1992, which deals with the rate of widowed parent's allowance and bereavement allowance.

• Section 39C of the 1992 Act sets out how the rates of widowed parent's allowance and bereavement allowance are calculated.
• The amendment updates cross-references in subsections (1), (3) and (4) of section 39C, changing a reference from "section 45A" to "section 45".
• This is a consequential change needed because of wider amendments made by the Tax Credits Act 2002, which reorganised or renumbered related provisions.
• The amendment ensures that the correct section is cited when determining entitlement to additional pension elements within these bereavement benefits.