Paragraph 39 Payment of balance of contributions to estateI1

Northern Ireland

(1)

This article applies where a person dies—

(a)

while in receipt of an ordinary, short service or ill-health pension; or

(b)

while entitled to a deferred pension; or

(c)

while serving as a regular firefighter,

and the aggregate of the relevant amounts is less than the amount of his aggregate pension contributions.

(2)

Where paragraph (1)(a) or (b) applies, the relevant amounts are—

(a)

the sums paid in respect of the pension mentioned in paragraph (1) (“the pension”);

(b)

if the pension was an ill-health pension and the deceased was also in receipt of an injury pension under the Compensation Scheme, the sums paid by way of pension and gratuity under that Scheme;

(c)

if the pension was reduced under article 18 (commutation – general provisions), the lump sum paid under that article;

(d)

if the pension was reduced under article 20 (allocation), the sums that would otherwise have been paid in respect of the allocated portion;

(e)

any gratuity payable in respect of the death; and

(f)

the actuarial value, as calculated in accordance with guidance provided for the purpose by the Government Actuary of

(i)

any surviving spouse’s or civil partner’s pension or child’s allowance payable in respect of the death, and

(ii)

if the deceased member was a pension debit member, any pension credit member’s pension deriving from the deceased member’s rights.

(3)

Where paragraph (1)(c) applies, the relevant amounts are those described in sub-paragraphs (e) and (f) of paragraph (2).

(4)

The Board shall pay the difference between the aggregate of the relevant amounts and the deceased’s aggregate pension contributions to his personal representatives.

Annotations

Commencement

I1: ANNEX Scheme Pt. E art. 39 in operation at 1.4.2006, see art. 1(2)