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Scottish Parliamentary Pensions Act 2009

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Changes over time for: Cross Heading: Payment of retirement lump sum and corresponding reduction in pension

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Payment of retirement lump sum and corresponding reduction in pensionS

43(1)An individual who gives a valid commutation notice is to be paid a retirement lump sum of an amount equal to the lower of—S

(a)the amount which the Fund trustees determine to be equivalent to the proportion of the individual's scheme pension specified in the commutation notice, or

(b)the permitted maximum (construed in accordance with paragraph 2 of Schedule 29 to the Finance Act 2004 (c. 12)).

(2)The annual scheme pension payable to an individual who is to be paid a retirement lump sum is to be reduced by an amount which the Fund trustees determine to be appropriate in consequence of the individual's entitlement to the retirement lump sum.

(3)A determination of the Fund trustees' for the purposes of this rule must be—

(a)certified by the scheme actuary, or

(b)made in accordance with guidance and tables prepared by the scheme actuary.

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