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The New Firefighters’ Pension Scheme Order (Northern Ireland) 2007
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Commutation of child’s pension
34.—(1) A pension payable under this Chapter may be commuted for a lump sum—
(a)with the consent of the child’s remaining parent or, if he has none, the child’s guardian or, if he has none, the child himself if he is over 18; and
(b)if, when commuted, the lump sum would be a trivial commutation lump sum death benefit within the meaning of paragraph 20 of Schedule 29 to the Finance Act 2004.
(2) The amount of the lump sum shall be calculated in accordance with tables prepared by the Scheme Actuary and in force when the commutation takes effect.
(3) On the day on which a pension is commuted under this article, all other entitlements of the child under this Scheme are extinguished to the extent that they derive from the deceased member.
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