11. In rule B8 (commutation — small pensions)—
(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 (lump sum rule)(1), the fire and rescue authority may commute the pension for a lump sum.”; and
(b)in paragraph (2), for “gratuity”, substitute “lump sum”.
(1)
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 1of Schedule 29 to that Act.