{
  "url": "https://openlegislation.uk/firefighters-pension-scheme-scotland-order-2007/schedule-1/part-3/paragraph-10",
  "json_url": "https://openlegislation.uk/firefighters-pension-scheme-scotland-order-2007/schedule-1/part-3/paragraph-10.json",
  "legislation": "ssi/2007/199",
  "legislation_title": "The Firefighters' Pension Scheme (Scotland) Order 2007",
  "legislation_url": "https://openlegislation.uk/firefighters-pension-scheme-scotland-order-2007",
  "path": "schedule/1/part/3/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "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 the person is entitled under rule 1 of Part 6 and any increase under the Pensions (Increase) Act 1971, does not exceed the commutation limit specified for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (lump sum rule), the Scottish fire authority may commute the pension under this Part for a lump sum.\n(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.\n(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.\n(4) On the day on which a pension is commuted under this rule, all other entitlements of the member under this Part are extinguished.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1971 c. 56."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    }
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2007/199/schedule/1/part/3/paragraph/10",
    "retrieved_at": "2026-11-06T03:33:39.505945+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."
}