Where for any period a person is entitled both:
(1) to a Category A or Category B retirement pension1, a widowed mother's allowance2, a widowed parent's allowance3 or a widow's pension4 under the Social Security Contributions and Benefits Act 1992; and
(2) to one or more guaranteed minimum pensions5,
the weekly rate of the benefit mentioned in head (1) is for that period to be reduced by an amount equal to that part of its additional pension which is attributable to earnings factors6 for any tax years7 ending before the principal appointed day8 or by an amount equal to the
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