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Paragraph E.4 Amount of pensions under rules E.1 and E.2: deferred members

United Kingdom

(1)

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.

(2)

The appropriate fraction is 1/112.

(3)

For the purposes of paragraph (1)—

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

reckonable service exceeding 37 1/3 years does not count.

(4)

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

F1

Sch. 1 rule E.4(3)(a) omitted (1.12.2018) by virtue of The Armed Forces Pension Schemes and Early Departure Payments Schemes (Amendments Relating to Flexible Working and Miscellaneous Amendments) Regulations 2018 (S.I. 2018/1111), regs. 1(2)(b), 2(9)

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

Commencement

I1

Sch. 1 in force at 6.4.2005, see art. 1