Paragraph 10 Commutation: small pensions

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 1 Annex A1 inserted by Firefighters’ Pension Scheme 2012 art. 4
Sch. 1 para. 2(1) words substituted by General and Specialist Medical Practice (Education, Training and Qualifications) 2010 Sch. 3 para. 15
Sch. 1 Pt. 13A inserted by Firefighters’ Pension Scheme Order 2007 2010 Sch.
Sch. 1 Pt. 13B inserted by Firefighters’ Pension Scheme Order 2007 2010 Sch. para. 4
Sch. 1 Pt. 3 rule 1(1A) inserted by Firefighters’ Pension Schemes 2015 reg. 26(a)
Sch. 1 Pt. 3 rule 1A(1A) inserted by Firefighters’ Pension Schemes 2015 reg. 26(b)
Sch. 1 Pt. 3 rule 1B inserted by Firefighters’ Pension Schemes 2015 reg. 26(c)
Sch. 1 Pt. 3 rule 3(1A)-(1C) inserted by Firefighters’ Pension Schemes 2015 reg. 26(d)
Sch. 1 Pt. 3 rule 4(1) words substituted by Firefighters’ Pension Schemes 2015 reg. 26(e)(i)
Sch. 1 Pt. 3 rule 4(4)(5) inserted by Firefighters’ Pension Schemes 2015 reg. 26(e)(ii)
Sch. 1 Pt. 3 rule 6(4) inserted by Firefighters’ Pension Schemes 2015 reg. 26(f)
Sch. 1 Pt. 3 rule 7(10) inserted by Firefighters’ Pension Schemes 2015 reg. 26(g)
Sch. 1 Pt. 3 rule 7C(2A) inserted by Firefighters’ Pension Schemes 2015 reg. 26(h)(i)
Sch. 1 Pt. 3 rule 7C(3A) inserted by Firefighters’ Pension Schemes 2015 reg. 26(h)(ii)
Sch. 1 Pt. 3 rule 9(1) word inserted by Firefighters’ Pension Schemes 2015 reg. 26(i)(i)
Sch. 1 Pt. 3 rule 9(1A)(1B) inserted by Firefighters’ Pension Schemes 2015 reg. 26(i)(ii)
Sch. 1 Pt. 3 rule 11(1) words inserted by Firefighters’ Pension Schemes 2015 reg. 26(j)(i)
Sch. 1 Pt. 3 rule 11(1) words substituted by Firefighters’ Pension Schemes 2015 reg. 26(j)(ii)
Sch. 1 Pt. 3 rule 9 applied by SSI 2006/338, Sch. 1 Scheme Pt. 8 rule 2(3)(b) as substituted by Firefighters’ Compensation Scheme and Pension Scheme 2015 art. 9(b)
Sch. 1 Pt. 3 rule 9 applied by SSI 2006/338, Sch. 1 Scheme Pt. 8 rule 2(4)(b)(i) as substituted by Firefighters’ Compensation Scheme and Pension Scheme 2015 art. 9(c)
Sch. 1 Pt. 3 rule 11 applied by SSI 2006/338, Sch. 1 Scheme Pt. 8 rule 2(3)(b) as substituted by Firefighters’ Compensation Scheme and Pension Scheme 2015 art. 9(b)
Sch. 1 Pt. 3 rule 11 applied by SSI 2006/338, Sch. 1 Scheme Pt. 8 rule 2(4)(b)(i) as substituted by Firefighters’ Compensation Scheme and Pension Scheme 2015 art. 9(c)
Sch. 1 Pt. 3 rule 2A(3) substituted by Firefighters’ Pension Schemes 2024 Sch. para. 3(2)
Sch. 1 Pt. 3 rule 2A(15)-(19) inserted by Firefighters’ Pension Schemes 2024 Sch. para. 3(3)
Sch. 1 Pt. 3 rule 2(3) words inserted by Firefighters' Pension Scheme Order 2007 2008 Sch. para. 4(a)(i)
Sch. 1 Pt. 3 rule 2(4) added by Firefighters' Pension Scheme Order 2007 2008 Sch. para. 4(a)(ii)
Sch. 1 Pt. 3 rule 4(2) words substituted by Firefighters' Pension Scheme Order 2007 2008 Sch. para. 4(b)
Sch. 1 Pt. 3 rule 6(1) words substituted by Firefighters' Pension Scheme Order 2007 2008 Sch. para. 4(c)
Sch. 1 Pt. 3 rule 7(4) words substituted by Firefighters' Pension Scheme Order 2007 2008 Sch. para. 4(d)
Sch. 1 Pt. 3 rule 7A-7C inserted by Firefighters' Pension Scheme Order 2007 2008 Sch. para. 4(e)
Sch. 1 Pt. 3 rule 8(1)(b) words substituted by Firefighters' Pension Scheme Order 2007 2008 Sch. para. 4(f)
Sch. 1 Pt. 3 rule 9(8A)-(8C) inserted by Firefighters' Pension Scheme Order 2007 2008 Sch. para. 4(g)(i)
Sch. 1 Pt. 3 rule 9(9)(b) words substituted by Firefighters' Pension Scheme Order 2007 2008 Sch. para. 4(g)(ii)
Sch. 1 Pt. 3 rule 10(1) words omitted by Firefighters' Pension Scheme Order 2007 2008 Sch. para. 4(h)
Sch. 1 Pt. 3 rule 11(4) words substituted by Firefighters' Pension Scheme Order 2007 2008 Sch. para. 4(i)
Sch. 1 Pt. 13B omitted by Fire Reform (Pensions Amendments) 2013 art. 20
Sch. 1 Pt. 3 rule 1(1) words substituted by Fire Reform (Pensions Amendments) 2013 art. 12(a)
Sch. 1 Pt. 3 rule 1(2) omitted by Fire Reform (Pensions Amendments) 2013 art. 12(b)
Sch. 1 Pt. 3 rule 4(3) omitted by Fire Reform (Pensions Amendments) 2013 art. 13
Sch. 1 Pt. 3 rule 11(4)(a)(ii) words substituted by Fire Reform (Pensions Amendments) 2013 art. 14
Sch. 1 Pt. 3 rule 1A(8) words inserted by Firefighters’ Pension Scheme 2025 Sch. para. 2
sch. 1 Pt. 3 rule 7(2) words substituted by Firefighters’ Pension Schemes 2019 art. 3(4)(a)(i)
sch. 1 Pt. 3 rule 7(3A) inserted by Firefighters’ Pension Schemes 2019 art. 3(4)(a)(ii)
sch. 1 Pt. 3 rule 11(2)(a) words substituted by Firefighters’ Pension Schemes 2019 art. 3(4)(b)
sch. 1 Pt. 3 rule 2(4) words substituted by Firefighters’ Pension Scheme 2018 sch. para. 1(a)
sch. 1 Pt. 3 rule 7A(3) words substituted by Firefighters’ Pension Scheme 2018 sch. para. 1(b)(i)
sch. 1 Pt. 3 rule 7A(3A)(3B) inserted by Firefighters’ Pension Scheme 2018 sch. para. 1(b)(ii)
sch. 1 Pt. 3 rule 7A(5) words substituted by Firefighters’ Pension Scheme 2018 sch. para. 1(b)(iii)
sch. 1 Pt. 3 rule 7A(5) words inserted by Firefighters’ Pension Scheme 2018 sch. para. 1(b)(iv)
sch. 1 Pt. 3 rule 7B substituted by Firefighters’ Pension Scheme 2018 sch. para. 1(c)
Sch. 1 Pt. 3 rule 1B words substituted by Firefighters’ Compensation and Pension Schemes 2016 art. 8(a)
Sch. 1 Pt. 3 rule 7(4) word omitted by Firefighters’ Compensation and Pension Schemes 2016 art. 8(b)(i)
Sch. 1 Pt. 3 rule 7(10) words substituted by Firefighters’ Compensation and Pension Schemes 2016 art. 8(b)(ii)
Sch. 1 Pt. 3 rule 9(1A) words substituted by Firefighters’ Compensation and Pension Schemes 2016 art. 8(c)(i)
Sch. 1 Pt. 3 rule 9(1A) words omitted by Firefighters’ Compensation and Pension Schemes 2016 art. 8(c)(ii)
Sch. 1 Annex 3 inserted by Firefighters’ Pension Scheme 2014 Sch. para. 17
Sch. 1 Annex AB1 inserted by Firefighters’ Pension Scheme 2014 Sch. para. 15
Sch. 1 Annex ZA inserted by Firefighters’ Pension Scheme 2014 Sch. para. 13
Sch. 1 Pt. 3 rule 1(2) substituted by Firefighters’ Pension Scheme 2014 Sch. para. 3(a)
Sch. 1 Pt. 3 rule 1A inserted by Firefighters’ Pension Scheme 2014 Sch. para. 3(b)
Sch. 1 Pt. 3 rule 2(2) substituted by Firefighters’ Pension Scheme 2014 Sch. para. 3(c)
Sch. 1 Pt. 3 rule 2A inserted by Firefighters’ Pension Scheme 2014 Sch. para. 3(d)
Sch. 1 Pt. 3 rule 3(1) words substituted by Firefighters’ Pension Scheme 2014 Sch. para. 3(e)(i)
Sch. 1 Pt. 3 rule 3(7) inserted by Firefighters’ Pension Scheme 2014 Sch. para. 3(e)(ii)
Sch. 1 Pt. 3 rule 5(1) words inserted by Firefighters’ Pension Scheme 2014 Sch. para. 3(f)
Sch. 1 Pt. 3 rule 6(3) inserted by Firefighters’ Pension Scheme 2014 Sch. para. 3(g)
Sch. 1 Pt. 3 rule 7(1) words substituted by Firefighters’ Pension Scheme 2014 Sch. para. 3(h)(i)
Sch. 1 Pt. 3 rule 7(9) inserted by Firefighters’ Pension Scheme 2014 Sch. para. 3(h)(ii)
Sch. 1 Pt. 3 rule 7B(2) words inserted by Firefighters’ Pension Scheme 2014 Sch. para. 3(i)
Sch. 1 Pt. 3 rule 9(2) words substituted by Firefighters’ Pension Scheme 2014 Sch. para. 3(j)(i)
Sch. 1 Pt. 3 rule 9(2A) inserted by Firefighters’ Pension Scheme 2014 Sch. para. 3(j)(ii)
Sch. 1 Pt. 3 rule 9(4) words substituted by Firefighters’ Pension Scheme 2014 Sch. para. 3(j)(iii)
Sch. 1 Pt. 3 rule 9(4A) inserted by Firefighters’ Pension Scheme 2014 Sch. para. 3(j)(iv)
Sch. 1 Pt. 3 rule 9(8D) inserted by Firefighters’ Pension Scheme 2014 Sch. para. 3(j)(v)
Sch. 1 Pt. 3 rule 9(8ZA) inserted by Firefighters’ Pension Scheme 2014 Sch. para. 3(j)(vi)

(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 the person is entitled under rule 1 of Part 6 and any increase under the Pensions (Increase) Act 1971^f1, does not exceed the commutation limit specified for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (lump sum rule)^f2, the Scottish fire authority may commute the pension under this Part for a lump sum.

(2)

The amount of a lump sum under this rule is the actuarial equivalent of the pension, calculated from tables prepared by the Scheme Actuary.

(3)

Where a member is entitled to more than one pension under this Part, the pensions shall be treated as one for the purposes of this rule.

(4)

On the day on which a pension is commuted under this rule, all other entitlements of the member under this Part are extinguished.

Annotations

Footnotes

f1: 1971 c. 56.
f2: As to “the lump sum rule”, see section 166 of the Finance Act 2004 (c. 12). As to the commutation limit, see paragraph 7(4) of Part 1 of Schedule 29 to that Act.