In the application of section 47 in respect of a pensioner who dies on or after 1 July 1976 leaving a widow or widower:
(a) the reference in subsection (1) to the fraction of five - eighths shall be read as a reference to 67 per centum; and
(b) the reference in that subsection to the fraction of one - half shall be read as a reference to 54 per centum.