48ACMinimum pension rates payable in respect of children

#### 48AC Minimum pension rates payable in respect of children (1) In this section: > child’s pension means pension payable in respect of an eligible child under subsection (3) or (4) of section 46, subsection (3) or (4) of section 47 or subsection (1) of section 48. > relevant percentage, in relation to a child’s pension payable in respect of an eligible child at any time means: (a) if the pension is payable under subsection (3) of section 46 or subsection (3) of section 47: (i) in a case where the eligible child is, at that time, the only eligible child, or is one of 2 eligible children, of the deceased contributor or pensioner—11 per centum; or (ii) in a case where the eligible child is, at that time, one of 3 or more eligible children of the deceased contributor or pensioner—33 per centum divided by the number of those eligible children; or (b) if the pension is payable under subsection (4) of section 46, subsection (4) of section 47 or subsection (1) of section 48: (i) in a case where the eligible child is, at that time, the only eligible child of the deceased contributor or pensioner—45 per centum; (ii) in a case where the eligible child is, at that time, one of 2 eligible children of the deceased contributor or pensioner—40 per centum; (iii) in a case where the eligible child is, at that time, one of 3 eligible children of the deceased contributor or pensioner—30 per centum; or (iv) in a case where the eligible child is, at that time, one of 4 or more eligible children of the deceased contributor or pensioner—100 per centum divided by the number of those eligible children. (2) Where, but for this section, the rate of a child’s pension would at any time be less than the rate ascertained in accordance with subsection (3), pension shall be payable at that time at the rate so ascertained. (3) The rate applicable to a child’s pension payable in respect of an eligible child at any time is: (a) where the pension is payable under subsection (3) or (4) of section 46—the relevant percentage of the rate of pension that would have been payable under section 45 to the deceased contributor at that time if he had not died but had, on the day of his death, retired on the ground of invalidity; (b) where the pension is payable under subsection (3) or (4) of section 47—the relevant percentage of the rate of pension that would have been payable under section 43, 43A, 44 or 45 to the deceased pensioner at that time if he had not died; or (c) where the pension is payable under subsection (1) of section 48—the relevant percentage of: (i) in a case where the eligible child is the child of a deceased contributor—the rate of pension that would have been payable under section 45 to the deceased contributor at that time if he had not died but had, on the day of his death, retired on the ground of invalidity; or (ii) in a case where the eligible child is the child of a deceased pensioner—the rate of pension that would have been payable under section 43, 43A, 44 or 45 to the deceased pensioner at that time if he had not died.