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The Police and Firefighters’ Pensions (Amendment) Regulations 2018

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Commutation of small pension credits: 2006 Scheme

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45.  In Part 6 (pension sharing on divorce), in rule 2 (commutation of whole of pension credit benefits) in paragraph (1), for “In the circumstances described in regulation 3(2)(b) of the Pension Sharing (Pension Credit Benefit) Regulations 2000 (commutation of pension credit benefit: small pensions)” substitute “Where the amount of pension payable under this Part does not exceed the trivial commutation lump sum limit in paragraph 7 of Schedule 29 to the Finance Act 2004 (lump sum rule)(1)”.

(1)

2004 c. 12; there are amendments to Part 1 of Schedule 29 not relevant to these Regulations.

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