{
  "url": "https://openlegislation.uk/teachers-pensions-amendment-regulations-2004/regulation-15",
  "json_url": "https://openlegislation.uk/teachers-pensions-amendment-regulations-2004/regulation-15.json",
  "legislation": "uksi/2004/587",
  "legislation_title": "The Teachers' Pensions (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/teachers-pensions-amendment-regulations-2004",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Amendment of the Teachers' Pensions Regulations 1997",
  "text": "After regulation E19 insert the following—\n“Commutation: trivial pensions\nE19A. (1) Where a person has become entitled to a retirement pension of a trivial amount, the Secretary of State may pay to that person a lump sum representing the capital value of that pension and of any benefits that might otherwise have become payable on that person’s death.\n(2) A pension may not be treated as trivial if it includes a guaranteed minimum unless the person has reached state pensionable age or any pension in respect of the guaranteed minimum is otherwise payable.\n(3) A pension may be treated as trivial only if the aggregate of all benefits does not exceed £260 per annum.\n(4) Any lump sum payable under this regulation will be calculated by the Secretary of State, after taking advice from the Government Actuary.\n(5) A deduction is to be made from any payment under this regulation for the amount of tax chargeable in respect of it under section 599 of the Taxes Act.\n(6) A payment under this regulation shall discharge the Secretary of State’s liability in respect of that pension and of any benefits that might otherwise have become payable on that person’s death.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/587/regulation/15",
    "retrieved_at": "2026-10-29T05:30:46.427256+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."
}