Paragraph E.4 Amount of pensions under rules E.1 and E.2: deferred members
United Kingdom
In the case of a deceased deferred member, the annual amount of a pension payable under rule E.1 (surviving spouses' and civil partners' pensions) or rule E.2 (other adult dependants' pensions) is calculated by multiplying the appropriate fraction of the member’s final pensionable earnings by the member’s reckonable service at the date of death in years.
The appropriate fraction is 1/112.
For the purposes of paragraph (1)—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
reckonable service exceeding 37 1/3 years does not count.
This rule is subject to rule E.3(4) (no amount payable under this rule in certain cases where the member was both an active member and a deferred member).
Annotations
Textual amendments
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