{
  "url": "https://openlegislation.uk/local-government-pension-scheme-scotland-amendment-no-2-regulations-2006/regulation-23",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-scotland-amendment-no-2-regulations-2006/regulation-23.json",
  "legislation": "ssi/2006/468",
  "legislation_title": "The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-scotland-amendment-no-2-regulations-2006",
  "path": "regulation/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Commutation: small pensions",
  "text": "For regulation 48 substitute–\n“(1) Where a member has become entitled to a retirement pension and the capital value of that pension and of any benefits that might otherwise have become payable on that member’s death would be a trivial commutation lump sum as defined in paragraph 7 of Schedule 29 to the Finance Act 2004, the appropriate administering authority may pay to that member a lump sum representing such capital value.\n(2) No payment may be made under paragraph (1) if the pension includes a guaranteed minimum unless the member to whom it is paid has reached state pensionable age or any pension in respect of the guaranteed minimum is otherwise payable.\n(3) Where a member has died and the capital value of any long-term pension which is payable to any surviving spouse or civil partner or to or in respect of an eligible child or children would be a trivial commutation lump sum death benefit as defined in paragraph 20 of Schedule 29 to the Finance Act 2004, the appropriate administering authority may pay to the dependant or dependants a lump sum representing such capital value.\n(4) The capital value of a pension must be calculated as shown in guidance issued by the Government Actuary.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2006/468/regulation/23",
    "retrieved_at": "2026-10-28T22:17:54.653956+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."
}