{
  "url": "https://openlegislation.uk/firefighters-pension-scheme-amendment-scotland-order-2006/schedule/paragraph-11",
  "json_url": "https://openlegislation.uk/firefighters-pension-scheme-amendment-scotland-order-2006/schedule/paragraph-11.json",
  "legislation": "ssi/2006/342",
  "legislation_title": "The Firefighters' Pension Scheme Amendment (Scotland) Order 2006",
  "legislation_url": "https://openlegislation.uk/firefighters-pension-scheme-amendment-scotland-order-2006",
  "path": "schedule/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "In rule B8 (commutation – small pensions)–\n(a) in paragraph (1), for the words from “does not exceed” to the end, substitute “does not exceed the commutation limit for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (lump sum rule), the fire and rescue authority may commute the pension for a lump sum”; and\n(b) in paragraph (2) for “gratuity”, substitute “lump sum”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Rule B8 was relevantly amended by article 5 of and paragraph 5 of Schedule 2 to S.S.I. 2001/310."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "As to “the lump sum rule”, see section 166 of the Finance Act 2004. As to the commutation limit, see paragraph 7(4) of Part 1 of Schedule 29 to that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2006/342/schedule/paragraph/11",
    "retrieved_at": "2026-10-28T22:18:50.010200+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}