Paragraph 14 was amended by the Finance Act 2011 (c. 11) Schedule 16 paragraphs 32 and 34.

Section 206 was amended by the Finance Act 2011 (c. 11) Schedule 16 paragraph 41 and the Finance Act 2013 (c. 29) Schedule 46 paragraphs 119 and 123.

http://www.legislation.gov.uk/nisr/2015/76/section/116The Judicial Pensions Regulations (Northern Ireland) 2015texttext/xmlenStatute Law DatabasePUBLIC SERVICE PENSIONS2026-06-08Expert Participation2024-05-24Part 2 of these Regulations establishes a scheme for the payment of pensions and other benefits to members of the judiciary. The scheme so established is a career average revalued earnings scheme.The Judicial Pensions Regulations (Northern Ireland) 2015PART 8Death benefitsCHAPTER 4Payment of lump sum death benefits
Pension protection lump sum death benefit116.(1)

A lump sum death benefit is treated for the purposes of the 2004 Act as a pension protection lump sum death benefit if and to the extent that—

(a)

the member has given written notice to the scheme manager that the lump sum death benefit is to be so treated; and

(b)

any other conditions that are required to be met for the lump sum death benefit to be so treated are met (see paragraph 14 of Part 2 (lump sum death benefit rule) of Schedule 29 to the 2004 Act ).

(2)

Tax may be deducted from the lump sum death benefit if the scheme manager is liable for tax under section 206 (special lump sum death benefits charge) of the 2004 Act in respect of a pension protection lump sum death benefit.