Paragraph 16

For regulation E11 substitute:

“E11

(1)

If at the time of his death a person—

(a)

was a pensionable employee, or

(b)

was entitled to receive payments in respect of a retirement pension other than a pension to which he became entitled under regulation E2(1)(c), or

(c)

was entitled to receive payments in respect of a retirement pension to which he became entitled under regulation E2(1)(c) or was entitled to a retirement pension but not to receive payments in respect of it, had not less than 10 years' reckonable service, and was—

(i)

a man who had not during any part of any period which he was entitled to reckon as reckonable service had a wife or an eligible child, or

(ii)

a woman who left no eligible child, or

(d)

was entitled to a retirement pension under regulation E2(1)(c) and had less than 10 years' reckonable service,

a lump sum death gratuity calculated in accordance with paragraphs (2) to (5) is to be paid to his personal representatives.

(2)

Where paragraph (1)(a) applies, the amount of the death gratuity is the greatest of the following amounts:

(a)

the aggregate amount of the person's contributions, as defined in regulation C8(8), together with the interest that would have been payable on a payment of that amount under regulation C8(2);

(b)

his remuneration at the time of his death;

(c)

three eightieths of his pensionable remuneration multiplied by the length in years of his reckonable service.

(3)

Where paragraph (1)(b) or (c) applies, the amount of the death gratuity is the amount, if any, by which—

(a)

the death gratuity that would have been payable by virtue of paragraph (1)(a) if he had died on the day before he ceased to be employed exceeds

(b)

the aggregate of any payments made in respect of the retirement pension, including any lump sum paid by virtue of regulation E3(3).

(4)

Where paragraph (1)(d) applies, the amount of the death gratuity is the amount if any by which the amount mentioned in paragraph (2)(a) exceeds the amount mentioned in paragraph (3)(b).

(5)

Where a transfer value has been accepted in respect of the person, the amount mentioned in paragraph (2)(a) is to be increased as if regulation N9 had applied.”.