Paragraph E.6 Reduction in pensions under rules E.1 and E.2 in cases of wide age disparity
United Kingdom
Where on the death of a member a pension is payable under rule E.1 or E.2 to a person (“the beneficiary”) who is more than 12 years younger than the member, the amount of the pension calculated in accordance with rule E.3, E.4 or E.5 is reduced by the appropriate amount.
That amount is the lesser of—
50% of the pension so calculated, or
2.5% × (N −12) of the pension so calculated,
where N is the number of whole years by which the beneficiary is younger than the member.
This rule is subject to rule K.8 F1and rule L.7.
Annotations
Textual amendments
- F1
Words in Sch. 1 rule E.6(3) inserted (1.10.2007) by The Armed Forces (Gurkha Pensions) Order 2007 (S.I. 2007/2608), arts. 1(1), 3(10)
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