{
  "url": "https://openlegislation.uk/new-firefighters-pension-scheme-order-northern-ireland-2007/schedule-ANNEX/paragraph-20",
  "json_url": "https://openlegislation.uk/new-firefighters-pension-scheme-order-northern-ireland-2007/schedule-ANNEX/paragraph-20.json",
  "legislation": "nisr/2007/215",
  "legislation_title": "The New Firefighters’ Pension Scheme Order (Northern Ireland) 2007",
  "legislation_url": "https://openlegislation.uk/new-firefighters-pension-scheme-order-northern-ireland-2007",
  "path": "schedule/ANNEX/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": "Commutation: small pensions",
  "text": "(1) Where the amount of any pension payable under this Part to a member who has attained state pensionable age, together with any pension to which he is entitled under article 37 and any increase under the Pensions (Increase) Act (Northern Ireland) 1971, does not exceed the commutation limit specified for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (lump sum rule), the Board may commute the pension for a lump sum.\n(2) The amount of a lump sum under this article is the actuarial equivalent of the pension, calculated from tables prepared by the Scheme Actuary.\n(3) (a) Where a member is entitled to more than one pension under this Part, the pensions shall be treated as one for the purposes of this article.\n(4) On the day on which a pension is commuted under this article, all other entitlements of the member under this Part are extinguished.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "ANNEX Scheme art. 20 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1971 c.35 (N.I.)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "As to the “lump sum rule”, see section 166 of the Finance Act 2004 (c.12). As to the commutation limit, see paragraph 7(4) of Part 1 of Schedule 29 to that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2007/215/schedule/ANNEX/paragraph/20",
    "retrieved_at": "2026-10-29T01:41:07.019942+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."
}