The Firefighters’ Pension Scheme (Scotland) Amendment (No. 2) Order 2014

Amendment of Part 6 (pension sharing on divorce)

6.  In Part 6—

(a) in rule 1 (pension credit member’s entitlement to pension), in paragraph (1)(a) after “65” insert “or the age of 60 where the pension debit member is a special member”;

(b) in rule 3 (commutation of part of pension credit benefits)—

(i) in paragraph (7), for “When a person’s notice” substitute “Subject to paragraphs (7A) to (7C), when a person’s notice”;

(ii) after paragraph (7), insert—

“(7A) Where the pension debit member in relation to the pension to be commuted under paragraph (1) is a special member, the lump sum shall be calculated under paragraphs (7B) and (7C) and sub-paragraph (b) of paragraph (7) shall not apply.

(7B) Subject to paragraph (7C), the lump sum shall be calculated by multiplying the amount of the person’s pension represented by the commuted portion at the time when the pension becomes payable under rule 1 by the factor specified in the table in Annex ZA by reference to the person’s age at that time.

(7C) A lump sum payable under paragraph (7B) shall be reduced to the extent necessary to prevent the payment of it resulting in a scheme chargeable payment.”.