Regulation 52 Commutation: exceptional ill-healthI1
Northern Ireland
If, when a retirement pension first becomes payable to a member, the Committee is satisfied that his life expectancy is less than one year, it may pay him a lump sum equal to five times the amount F2of his annual rate of retirement pension, notwithstanding that such lump sum may exceed his lifetime allowance.
The Committee cannot be satisfied as mentioned in paragraph (1) unless they have first obtained a certificate from a fully registered person within the meaning of the Medical Act 1983 to the effect that the member’s life expectancy is less than one year.
Such a payment discharges the Committee’s liability for that pension F4... and for any lump sum death grant calculated by reference to that pension ... under the Scheme.
The Committee must deduct from any such payment any tax for which it may become liable under F5Part 9 of the Income Tax (Earnings and Pensions) Act 2003.
Annotations
Textual amendments
- F1
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)
- F2
Words in reg. 52(1) substituted (6.4.2007) by Local Government Pension Scheme (Amendment No. 3) Regulations (Northern Ireland) 2007 (S.R. 2007/448), regs. 1(2)(c), 10
- F3
Reg. 52(1A) inserted (6.4.2006) by Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007 (S.R. 2007/152), regs. 1(2)(a), 24(b)
- F4
Words in reg. 52(2) deleted (6.4.2006) by Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007 (S.R. 2007/152), regs. 1(2)(a), 24(c)
- F5
Words in reg. 52(3) substituted (6.4.2006) by Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007 (S.R. 2007/152), regs. 1(2)(a), 24(d)