The Police Pension Scheme (Scotland) Regulations 2015 No. 142

PART 9 Death benefits

CHAPTER 4 Payment of pensions for surviving adults and eligible children

Adjustment of benefits to comply with FA 2004 where members die over 75

140.—(1) This regulation applies if—

(a) a member of this scheme dies after reaching the age of 75; and

(b) apart from this regulation, any part of a pension to which any person becomes entitled under this Part on the death would not qualify as a dependants’ scheme pension for the purposes of section 167 of FA 2004 (the pension death benefit rules) (see paragraphs 16 to 16C of Schedule 28 to that Act).

(2) The benefit payable to the person may be adjusted in any way as determined by the scheme manager so that it qualifies as a dependants’ scheme pension for the purposes of section 167 of FA 2004.