{
  "url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2002/regulation-142",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2002/regulation-142.json",
  "legislation": "nisr/2002/352",
  "legislation_title": "Local Government Pension Scheme Regulations (Northern Ireland) 2002",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2002",
  "path": "regulation/142",
  "kind": "regulation",
  "number": "142",
  "heading": "Commutation: small pensions",
  "text": "(1) If the capital value of the pension to which a pension credit member is entitled would be a trivial commutation lump sum within the meaning of section 166 of the Finance Act 2004, the Committee may pay to him a lump sum representing such capital value.\n(2) If the pension credit member is entitled to more than one pension under the Scheme a lump sum is only payable if the capital value of the aggregate amount payable to that member would be a trivial commutation lump sum ....\n(3) The capital value of the pension must be calculated in accordance with guidance issued by the Government Actuary.\n(4) The payment of a trivial commutation lump sum in respect of a pension due to the pension credit member under this regulation discharges the Committee from its liability for the pension.\n(5) The Committee must deduct from any payment under this regulation any tax for which it may become liable under Part 9 of the Income Tax (Earnings and Pensions) Act 2003.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 142 substituted (6.4.2006) by Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007 (S.R. 2007/152), regs. 1(2)(a), 43"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Regulations revoked in part (1.4.2009) by Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 (S.R. 2009/34), reg. 1(1), Sch. 1 (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 142(1) substituted (6.4.2006) by Local Government Pension Scheme (Amendment No. 3) Regulations (Northern Ireland) 2007 (S.R. 2007/448), regs. 1(2)(a), 15(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 142(2) deleted (6.4.2006) by Local Government Pension Scheme (Amendment No. 3) Regulations (Northern Ireland) 2007 (S.R. 2007/448), regs. 1(2)(a), 15(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2002/352/regulation/142",
    "retrieved_at": "2026-10-29T02:06:03.867007+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."
}