6. For rule E6 (lump sum in lieu of child’s allowance), substitute–
E6.—(1) Where the amount of a child’s allowance under Part D, together with any increase under the Pensions (Increase) Act 1971, does not exceed the commutation limit for the purposes of Part 2 of Schedule 29 to the Finance Act 2004 (trivial commutation lump sum death benefit)(1), the fire and rescue authority may, subject to the provisions of this rule and rule E7, commute the whole or any part of the allowance for a lump sum.
(2) The allowance may not be commuted unless–
(a)the fire and rescue authority are satisfied that there are sufficient reasons;
(b)a surviving parent or the child’s guardian or, if he has neither, the child himself consents; and
(c)the deceased died before his 75th birthday.
(3) The payment of a lump sum on the commutation of the whole or any part of an allowance under this rule must be made before the date on which the deceased would have attained the age of 75.
(3) A lump sum under this rule shall be calculated in accordance with Part III of Schedule 5.”.
As to the lump sum rule, see section 166 of the Finance Act 2004 (c. 12).