Paragraph E.27 Dual capacity membership
United Kingdom
This rule applies where the deceased member was—
a member of the Scheme of two or more of the kinds specified in paragraph (2), or
a member of the Scheme and a member of the AFPS 1975.
They are—
an active member,
a deferred member,
a pensioner member, and
a pension credit member.
Where paragraph (1)(a) applies, the general rule is that—
benefits are payable in respect of the member under this Part as if two or more members of the kinds in question had died (so that two or more pensions or lump sums are payable in respect of the one deceased member), and
the amounts payable are determined accordingly.
But that general rule is subject to—
rule E.3(4) and E.4(4) (adult dependants' pension where the member was both an active member and a deferred member),
rule E.14(3) and (4) (children entitled to three or more pensions),
rules E.16(2) and E.17(2) (amount of lump sum where the member was both an active member and a deferred member), and
rule E.16(3) and E.18(3) (amount of lump sum where the member was both an active member and a pensioner member).
Where paragraph (1)(b) applies, the general rule is that benefits are payable in respect of the member under this Part regardless of the member’s membership of the AFPS 1975.
But that general rule is subject to rules E.16(4) and (5) and E.17(3) (amount of lump sum where member was both a member of the Scheme and a member of the AFPS 1975).
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