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There are currently no known outstanding effects for the The Firefighters' Pension Scheme Regulations (Northern Ireland) 2015, Section 169.
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169.—(1) This regulation applies if the pension entitlement of a member of the scheme or the pension entitlement of a member's beneficiary does not exceed the small pensions commutation maximum.
(2) Unless the member has reached deferred pension age, this regulation does not apply if the pension entitlement of the member or the member's beneficiary is equal to or exceeds the member's guaranteed minimum.
(3) The scheme manager may pay the member, surviving partner or eligible child a lump sum of an amount as represents the cash value of the pension calculated in accordance with actuarial guidance if—
(a)the person consents to receipt of a lump sum in respect of the pension; and
(b)the requirements of the commutation provisions that apply in the circumstances are met.
(4) The payment of a lump sum under this regulation in place of a pension discharges all liabilities under this scheme in respect of that pension.
(5) In this regulation—
“the commutation provisions” means the provisions permitting the commutation of pensions set out in—
regulation 2 of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 1997 M1;
paragraph 7 of Schedule 29 (authorised lump sums-supplementary) to the 2004 Act (which defines trivial commutation lump sums for the purposes of Part 4 of that Act) M2 and, in relation to a pension payable under Part 6 (death benefits), paragraph 20 of that Schedule (which defines trivial commutation lump sum death benefit for the purposes of Part 4 of that Act) M3; and
regulation 3 of the Pension Sharing (Pension Credit Benefit) Regulations (Northern Ireland) 2000 M4; and
“the small pensions commutation maximum” means the amount that is permitted to be commuted, having regard to the commutation provisions that apply in the circumstances.
Marginal Citations
M1SR 1997 No 153. Regulation 2 was amended by SR 2002 No 109, SR 2005 No 171, SR 2006 No 141 and SR 2009 No 365.
M22004 (c. 12). Paragraph 7 was amended by the Finance Act 2011 (c. 11), Schedule 16 paragraph 23 and 29 and Schedule 18 paragraphs 1, 3 and 4 and SI 2006/572.
M3Paragraph 20 was amended by the Finance Act 2011 (c. 11), Schedule 16 paragraph 32 and 39 and Schedule 18 paragraphs 1, 3 and 6.
M4SR 2000 No 146. Regulation 3 was amended by SR 2009 No 365.
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