Regulation H4 Member dies after pension becomes payableC1

The child allowance payable in the case of a member who dies after a pension under F1this Section of the scheme becomes payable will be as described in this regulation.

Subject to paragraphs (2A) and (8)—

If the member’s pensionable employment ceased on or before 31st March 2008, the allowance will be calculated in whichever of paragraphs (3) or (4) apply, as a proportion of the amount of the member’s pension or, if greater, the amount that the member’s pension would have been if it had been based on the shorter of—

If the member dies leaving a dependent child and there is a surviving parent (or spouse F6or civil partner F7or F8scheme partner of a parent), the allowance will, subject to paragraphs (5) to (7), be equal to one– quarter of the pension described in paragraph (2) if there is only one dependent child and one–half if there are two or more.

If the member dies leaving a dependent child and there is no surviving parent or no surviving spouse or civil partner or F10scheme partner of a parent, the allowance—

If the member dies leaving a dependent child and there is a surviving parent (or spouse F11or civil partner F12or F13scheme partner of a parent) but there is no entitlement to a F14widow's, widower’s or surviving civil partner's F15or F16surviving scheme partner’s pension calculated under regulation G3 (member dies after pension becomes payable), the allowance will be paid at the rates described in paragraph (4).

If a F17widow's, widower’s or surviving civil partner's F18or F19surviving scheme partner’s pension is payable at the rate mentioned in regulation G3(2), no allowance shall be payable in respect of any dependent child who is dependent on the F20widow, widower or surviving civil partner F21or F22surviving scheme partner until the end of the first 6 months after the member’s death.

If a F23widow's, widower’s or surviving civil partner's F24or F25surviving scheme partner’s pension is payable at the rate mentioned in regulation G3(2) but there is a dependent child who is not dependent on that F26widow, widower or surviving civil partner F27or F28surviving scheme partner, the allowance in respect of that child for the first 3 months after the member’s death will be equal to the rate of the member’s pension.

Where the member was in receipt of a pension payable under regulation E5 (early retirement pension with actuarial reduction), the member’s pension referred to in paragraph (2) means the member’s pension calculated without regard to the reduction made under regulation E5(2).

If a member who was in receipt of a substitute tier 1 pension under regulation E2C (further employment after a benefit is paid under regulation E2A) F30or regulation E5A (partial retirement pension) dies before the end of the protection period that applies to him under regulation E2C(6)(a) or E2C(6)(b), the member’s pension referred to in paragraph (2) means that member’s original tier 2 pension.

For the purpose of paragraphs (2) and (7), no account will be taken of any reduction to the member’s pension under regulation E7 (general option to exchange part of pension for lump sum).