The Firefighters’ Pension Scheme Regulations (Northern Ireland) 2015

Adjustment of allocated benefit

83.—(1) The amount of allocated pension payable to the beneficiary of an allocation election may be adjusted in a manner determined by the scheme manager if—

(a) the member who made the allocation election dies after reaching the age of 75, and

(b) on the death of the member, the amount of allocated pension payable to the beneficiary does not qualify as a dependants’ scheme pension under section 167 (the pension death benefit rules) of the 2004 Act(1).

(2) In this regulation, “allocated pension” has the same meaning as that given in regulation 82(3) (effect of allocation).

(1)

Section 167 was amended by the Finance Act 2007 (c. 11), Schedule 20 paragraph 22 and the Finance Act 2011 (c. 11), Schedule 16 paragraph 11. See also Part 2 of Schedule 28 to that Act for the meaning of expressions used in section 167.