POLICE SERVICE OF NORTHERN IRELAND AND POLICE SERVICE OF NORTHERN IRELAND RESERVE (INJURY BENEFIT) REGULATIONS 2006

Limitation on discretion to grant a gratuity in lieu of an adult survivor’s special pension or a child’s special allowance

25.—(1) This regulation applies in the case of a police officer who has died while in receipt of an ordinary, short service, ill-health or deferred pension awarded under the 1988 Regulations (“the principal pension”).

(2) The Board shall not under regulation 23 or 24 substitute for the whole or any part of an adult survivor’s special pension or child’s special allowance payable in respect of such a police officer a gratuity the actuarial equivalent of which (within the meaning of paragraph (3)) when added to that of—

(a) any other gratuity so substituted under regulation 23 or 24, and

(b) any lump sum paid or payable under regulation B7 of the 1988 Regulations, where a portion of the principal pension has been commuted,

exceeds a quarter of the capitalised value of the principal pension, any reduction therein under the said regulation B7 being ignored.

(3) For the purposes of this regulation the actuarial equivalent of a gratuity or lump sum and the capitalised value of the principal pension shall, in each case, be at the time of the deceased officer’s retirement, as calculated by the Scheme actuary.