Paragraph E.26 Payments under this Part
United Kingdom
A pension under this Part is payable from the day after the date of the death of the member.
Payment of a lump sum payable under this Part must be made before the expiry of the period of two years beginning with that date.
A pension payable under this Part in respect of an eligible child aged under 18 must be paid—
if the child is in the care of the member’s surviving spouse or civil partner or a person who is the member’s surviving adult dependant for the purposes of rule E.2, to the surviving spouse or civil partner or the adult dependant, and
in any other case, to the child’s guardian,
unless the Secretary of State directs otherwise.
Notes on Schedule 1
Modifications
- C1
Schs. 1-3 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2), 10