(1) For the purposes of this Part, the non‑contributory portion of the amount of annual pension payable to a person at a particular time (in this section referred to as relevant time) is:
(a) in a case to which paragraph (b) does not apply—the amount remaining after deducting from the amount of the annual pension:
(i) subject to subparagraphs (ii) and (iii)—an amount equal to the sum of:
(A) the amount (if any) by which the amount of the annual pension has been increased by virtue of section 45 of the Defence Forces Retirement Benefits Act 1948; and
(B) an amount equal to two‑sevenths of the amount of the person’s contributory pension as ascertained in accordance with subsection (2);
(ii) if the pension is payable to a person under section 52 of the Defence Forces Retirement Benefit Act 1948 and, as a result of the re‑classification of the person under section 53 of that Act, his classification at the relevant time is different from his classification upon retirement—an amount equal to two‑sevenths of the amount that would have been the amount of his contributory pension if his classification at the time of his retirement had been the same as his classification at the relevant time; or
(iii) if a portion of the person's pension had been commuted, or several portions of the person's pension have been commuted, before the relevant time—an amount that bears to an amount equal to two‑sevenths of the amount that would have been the amount of his contributory pension if no portion of his pension had been commuted the same proportion as the amount of the annual pension that would have been payable to the person upon the day following the day on which he retired if that portion or those portions of his pension had been commuted upon the day on which he retired bears to the pension that was payable to him upon the first‑mentioned day; and
(b) in the case of a pension payable to a person by virtue of that person’s being a widow;
(i) in the case of a widow whose husband made, and did not revoke, an election under subsection 47(6) of the Defence Forces Retirement Benefits Act 1959—so much of the amount of the annual pension as is equal to one‑half of the amount that would have been the non‑contributory portion, as ascertained under paragraph (a), of the amount of the annual pension payable to her husband at the relevant time if:
(A) in a case to which clause (B) does not apply—he had not died and, in a case where he had commuted a portion of his pension, he had not done so; or
(B) in a case where he died before retirement or where pension is, under subsection 57(3) of the Defence Forces Retirement Benefits Act 1948, payable to the widow as if her husband had so died—he had not died but, at the time of his death, had retired on the grounds of invalidity and had been classified as class A under subsection 51(2) of the Defence Forces Retirement Benefits Act 1948;
(ii) in the case of a widow whose husband made an election under subsection 47(6) of the Defence Forces Retirement Benefits Act 1959 and an election under section 61A or 61B of the Defence Forces Retirement Benefits Act 1963 or that Act as amended and in force at any time and, after the date on which the later election took effect, he revoked the former election—the amount remaining after deducting from the amount of the annual pension payable to her at the relevant time an amount equal to:
(A) in a case to which clause (B) does not apply—one‑half of the amount that, if her husband had not died, and, in a case where he had commuted a portion of his pension, he had not done so, would, for the purpose of ascertaining the non‑contributory portion of the amount of the annual pension payable to him at the relevant time, have been deducted under paragraph (a) from the amount of the annual pension payable to him at that time; and
(B) in a case where her husband died before retirement or where pension is, under subsection 57(3) of the Defence Forces Retirement Benefits Act, payable to her as if her husband had so died—one‑half of the amount that, if her husband had not died but, at the time of his death, had retired on the ground of invalidity and had been classified as class A under subsection 51(2) of the Defence Forces Retirement Benefits Act 1948, would, for the purpose of ascertaining the non‑contributory portion of the annual pension payable to him at the relevant time, have been deducted under paragraph (a) from the amount of the annual pension payable to him at that time; and
(iii) in any other case—so much of the amount of the annual pension as is equal to five‑eighths of the amount that would have been the non‑contributory portion, as ascertained under paragraph (a), of the amount of the annual pension payable to the husband of the widow at the relevant time if:
(A) in a case to which clause (B) does not apply—he had not died and, in a case where he had commuted a portion of his pension, he had not done so; or
(B) in a case where he died before retirement or where pension is, under subsection 57(3) of the Defence Forces Retirement Benefits Act 1948, payable to the widow as if her husband had so died—he had not died but, at the time of his death, had retired on the grounds of invalidity and had been classified as class A under subsection 51(2) of the Defence Forces Retirement Benefits Act 1948.
(2) In subsection (1), contributory pension in relation to a person referred to in that subsection means:
(a) if the person made an election under section 61A or 61B of the Defence Forces Retirement Benefits Act 1963 or that Act as amended and in force at any time—the pension, other than pension payable to him by virtue of section 45 of the Defence Forces Retirement Benefits Act 1948, that would have been payable to him on his retirement if the category number that was applicable to him immediately before the election took effect had been the category number applicable to him on his retirement; and
(b) in any other case—the pension, other than pension payable to him by virtue of section 45 of the Defence Forces Retirement Benefits Act 1948, that was payable to him on his retirement.
Section 8 - Defence Force Retirement and Death Benefits (Pension Increases) Act 1976 - Non‑contributory portion of annual pension | Zoe