Tax Credits Act 2002 Schedule 3 paragraph 32

Category B retirement pension for widowers – cross-reference correction

Paragraph 32 of Schedule 3 amends section 51 of the Social Security Contributions and Benefits Act 1992, which deals with category B retirement pensions for widowers, by correcting a cross-reference from section 45A to section 45.

• Amends section 51(2) and (3) of the Social Security Contributions and Benefits Act 1992
• Section 51 governs entitlement to category B retirement pension for widowers
• Replaces the reference to section 45A with a reference to section 45 in both subsections
• This is a consequential amendment reflecting changes made elsewhere by the Tax Credits Act 2002