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11. In rule B8 (commutation – small pensions)(1)–
(a)in paragraph (1), for the words from “does not exceed” to the end, substitute “does not exceed the commutation limit for the purposes of Part 1 of Schedule 29 to the Finance Act 2004(2) (lump sum rule), the fire and rescue authority may commute the pension for a lump sum”; and
(b)in paragraph (2) for “gratuity”, substitute “lump sum”.
Rule B8 was relevantly amended by article 5 of and paragraph 5 of Schedule 2 to S.S.I. 2001/310.
As to “the lump sum rule”, see section 166 of the Finance Act 2004. As to the commutation limit, see paragraph 7(4) of Part 1 of Schedule 29 to that Act.
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