Paragraph 3 Gratuity in lieu of surviving spouse’s or civil partner’s pensionI1
Northern Ireland
Where the amount of any pension payable under Part 3, together with any increase under the Pensions (Increase) Act (Northern Ireland) 1971, does not exceed the commutation limit specified for the purposes of F1Part 2 of Schedule 29 to the Finance Act 2004 (lump sum death benefit rule) in paragraph 7(4) of that Part (trivial commutation lump sum), the Board may commute the pension for a gratuity.
Where—
a surviving spouse or civil partner is entitled to a pension under rule 1 of Part 3; and
the Board is satisfied that there are sufficient reasons; and
the surviving spouse or civil partner consents; and
the deceased spouse or civil partner died before his 75th birthday,
the Board may commute the pension for a lump sum.
The Board may only commute a pension for a lump sum under this rule when the pension first becomes payable.
A lump sum under this rule shall be calculated in accordance with such guidance as is provided for the purpose by the Government Actuary.
Annotations
Textual amendments
- F1
Words in Annex Scheme Pt. 5 rule 3(1) substituted (4.7.2008 with effect from 6.4.2006) by virtue of The Firefighters’ Compensation Scheme (Amendment) Order (Northern Ireland) 2008 (S.R. 2008/238), art. 1(1), Sch. para. 5(a) (with arts. 3, 4)
Commencement
- I1
Annex Scheme Pt. 5 rule 3 in operation at 2.4.2007 with effect in accordance with art. 1(1)