{
  "url": "https://openlegislation.uk/firefighters-pension-scheme-order-northern-ireland-2007/schedule-ANNEX/paragraph-19",
  "json_url": "https://openlegislation.uk/firefighters-pension-scheme-order-northern-ireland-2007/schedule-ANNEX/paragraph-19.json",
  "legislation": "nisr/2007/144",
  "legislation_title": "The Firefighters’ Pension Scheme Order (Northern Ireland) 2007",
  "legislation_url": "https://openlegislation.uk/firefighters-pension-scheme-order-northern-ireland-2007",
  "path": "schedule/ANNEX/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": "Commutation - small pensions",
  "text": "(1) Where the amount of any pension payable under this Part to a person who has attained state pensionable age, together with any pension to which he is entitled under article 74 and any increase under the Pensions (Increase) Act (Northern Ireland) 1971, does not exceed the commutation limit specified for the purposes of Part I of Schedule 29 to the Finance Act 2004 (lump sum rule).\n(2) The amount of a lump sum under this article is the actuarial equivalent of the pension, calculated from tables prepared by the Government Actuary.\n(3) Where a person is entitled to more than one pension, the pensions shall be treated as one for the purposes of this article.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "ANNEX Scheme Pt. B art. 19 in operation at 1.4.2006, see art. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1971 c. 35(N.I)"
    },
    {
      "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 I of Schedule 29 to that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2007/144/schedule/ANNEX/paragraph/19",
    "retrieved_at": "2026-10-29T01:41:56.968954+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."
}