47 Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s 46

47  Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s 46

(1)     The reference in section 46(1) to a person entitled to a guaranteed minimum pension shall be construed as including a reference to a person so entitled by virtue of being the widower[, surviving same sex spouse] [or surviving civil partner] of an earner [in any case where he is entitled to a benefit other than a widowed parent's allowance] . . . only if—

[(a)     he is also entitled to a Category B retirement pension by virtue of the earner's contributions (or would be so entitled but for section 43(1) of the Social Security Contributions and Benefits Act 1992); or]

(b)     he is also entitled to a Category A retirement pension by virtue of [section 41(5)] of [that Act].

(2)     For the purposes of section 46 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—

(a)     if its commencement had not been postponed, as mentioned in section 13(4); or

(b)     if there had not been made a transfer payment or transfer under regulations made by virtue of section 20 as a result of which—

(i)

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