Social Security Citation and commencement 1 This Order may be cited as the Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 and shall come into operation on 6th April 2016 immediately after Part 1 of the Pensions Act (Northern Ireland) 2015 comes into operation in accordance with section 53(3) of that Act. Amendment of the Contributions and Benefits Act 2 1 The Contributions and Benefits Act is amended in accordance with paragraphs (2) to (5). 2 After section 23A(8) (contributions credits for relevant parents and carers) insert— 8A Where this section, or regulations made under it, have the effect that the contributor concerned is credited, on or after 6th April 2016, with contributions for a tax year starting before that date, the contributions are to be treated for the purposes of calculating the rate under paragraph 3 of Schedule 1 to the Pensions Act (Northern Ireland) 2015 as having been credited before 6th April 2016. . 3 After section 48B(8) (Category B retirement pension for widows and widowers) add— 9 Subsection (10) applies in the case of a pensioner entitled to a Category B retirement pension by virtue of subsection (1) or (1A) whose spouse or civil partner— a attained pensionable age on or after 6th April 2016, and b died after attaining pensionable age. 10 Where this subsection applies, the amount determined in accordance with subsection (2) as the weekly rate of the additional pension payable to the pensioner shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date when the spouse or civil partner reached pensionable age until the spouse’s or civil partner’s death, that weekly rate would have increased during that period by virtue of orders under section 132 of the Administration Act (annual uprating of benefits). . 4 In section 51 (Category B retirement pension for widowers and surviving civil partners who attained pensionable age before 6 April 2010)— a in subsection (6) for “Schedule 4A” substitute “Schedules 4A and 4B”; b after subsection (9) add— 10 Subsection (11) applies in the case of a pensioner whose spouse or civil partner— a attained pensionable age on or after 6 April 2016, and b died after attaining pensionable age. 11 Where this subsection applies, the amount determined in accordance with this section as the weekly rate of the additional pension payable to the pensioner shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date when the spouse or civil partner reached pensionable age until the spouse’s or civil partner’s death, that weekly rate would have increased during that period by virtue of orders under section 132 of the Administration Act (annual up-rating of benefits). . 5 In Schedule 4B (additional pension: accrual rates for purposes of section 45(2)(d)— a in paragraph 4— i the existing wording shall become sub-paragraph (1); ii at the beginning of sub-paragraph (1) insert “Where the final relevant year is 2015-16 or an earlier tax year,”; iii after sub-paragraph (1) add— 2 Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year. ; b in paragraph 8— i at the beginning of sub-paragraph (3) insert “Where the final relevant year is 2015-16 or an earlier tax year,”; ii after sub-paragraph (3) add— 4 Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year. ; c in paragraph 9— i at the beginning of sub-paragraph (3) insert “Where the final relevant year is 2015-16 or an earlier tax year,”; ii after sub-paragraph (3) add— 4 Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year. ; d in paragraph 13— i at the beginning of sub-paragraph (2) insert “Where the final relevant year is 2015-16 or an earlier tax year,”; ii after sub-paragraph (2) add— 3 Otherwise, that amount is £93.60 for the flat rate introduction year and subsequent tax years. . Amendment of the 1995 Order 3 In Article 64(2) of the 1995 Order (equal treatment rule: exceptions) after “(state retirement pensions)” insert “or sections 2 to 12 of the Pensions Act (Northern Ireland) 2015 (state pension)”. Amendment of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 4 In Article 16(1)(b) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (arrangements for discharge of decision-making functions) after “section 22(5)” insert “or (5ZA) ”. Sealed with the Official Seal of the Department for Social Development on 26th February 2016 (L.S.) Anne McCleary A senior officer of the Department for Social Development