{
  "url": "https://openlegislation.uk/local-government-pension-scheme-scotland-amendment-regulations-2007/regulation-11",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-scotland-amendment-regulations-2007/regulation-11.json",
  "legislation": "ssi/2007/514",
  "legislation_title": "The Local Government Pension Scheme (Scotland) Amendment Regulations 2007",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-scotland-amendment-regulations-2007",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Commutation: small pensions",
  "text": "In regulation 48 (commutation: small pensions)–\n(a) for paragraph (1) substitute–\n“(1) A lump sum which is a trivial commutation lump sum within the meaning of section 166 of the Finance Act 2004 or a trivial commutation lump sum death benefit within the meaning of section 168 of that Act may be paid in accordance with the rules relating to the payment of such benefits under that Act.”; and\n(b) omit paragraph (3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2007/514/regulation/11",
    "retrieved_at": "2026-10-28T22:10:15.518336+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."
}