- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/06/2014)
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The Local Government Pension Scheme Regulations 2013
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Changes over time for: Section 34
Version Superseded: 01/10/2023
Alternative versions:
- 01/04/2014- Amendment
- 01/06/2014
Point in time - 01/10/2023- Amendment
Status:
Point in time view as at 01/06/2014. This version of this provision has been superseded.
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The Local Government Pension Scheme Regulations 2013, Section 34 is up to date with all changes known to be in force on or before 26 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Memorandwm Esboniadol
34.—(1) Any authorised payments within the meaning of section 164 (authorised member payments) of the Finance Act 2004 M1 listed in sub-paragraphs (a) to (c) may be paid in accordance with the rules relating to the payment of such benefits under that Act or relevant regulations under that Act—
(a)a lump sum which is a trivial commutation lump sum within the meaning of section 166 (lump sum rule) of that Act;
(b)a trivial commutation lump sum death benefit within the meaning of section 168 (lump sum death benefit rule) of that Act; or
(c)a commutation payment under regulations 6 (payment after relevant accretion), 11 (de minimis rule for pension schemes) or 12 (payments by larger pension schemes) of the Registered Pension Schemes (Authorised Payments) Regulations 2009 M2.
(2) Any payment under paragraph (1) shall be calculated in accordance with actuarial guidance issued by the Secretary of State.
(3) If a member receives a payment under this regulation, any pension account relating to that payment must be closed and the member is entitled to no further benefits in relation to that account and no survivor benefits are subsequently payable upon the death of the member.
Marginal Citations
M12004 c. 12; section 164 was amended by the Finance Act 2006 (c. 25), the Finance Act 2008 (c. 9), the Finance Act 2009 (c. 10) and the Finance Act 2011 (c.11).
M2S.I. 2009/1171; regulations 11 and 12 were amended by S.I. 2011/1751.
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