{
  "url": "https://openlegislation.uk/firefighters-pension-scheme-order-northern-ireland-2007/schedule-ANNEX/paragraph-40",
  "json_url": "https://openlegislation.uk/firefighters-pension-scheme-order-northern-ireland-2007/schedule-ANNEX/paragraph-40.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/40",
  "kind": "paragraph",
  "number": "40",
  "heading": "Lump sum in lieu of surviving spouse’s or civil partner’s pension",
  "text": "(1) Subject to paragraph (2) and article 42, where the amount of any pension payable under Part C, together with 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) in paragraph 7(4) of that Part (trivial commutation lump sum), the Board may commute the whole or any part of the pension for a lump sum.\n(2) Where—\n(a) a surviving spouse or civil partner is entitled to a pension under article 25; and\n(b) the Board is satisfied that there are sufficient reasons; and\n(c) the surviving spouse or civil partner consents; and\n(d) the deceased spouse or civil partner died before his 75th birthday,\nthe Board may commute the whole or any part of the pension for a lump sum.\n(3) The Board may, under this article, commute the whole or any part of a pension for a lump sum only when the pension first becomes payable.\n(4) The payment of a lump sum on the commutation of the whole or any part of a pension under this article must be made before the date on which the deceased would have attained the age of 75.\n(5) A lump sum under this article shall be calculated in accordance with such guidance as is provided for the purpose by the Government Actuary.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "ANNEX Scheme Pt. E art. 40 in operation at 1.4.2006, see art. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2007/144/schedule/ANNEX/paragraph/40",
    "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."
}