The National Health Service Pension Scheme and Additional Voluntary Contributions (Amendment) Regulations 2017

Amendment of Schedule 14

48.—(1) Schedule 14 (lump sum on death) is amended as follows.

(2) In sub-paragraph (1) of paragraph 3 (death of deferred member), after “deferred member” insert “who is not also an active member”.

(3) In sub-paragraph (3) of paragraph 7 (death of partial retirement pensioner), for the definition of “re-valued pensionable earnings” substitute—

““re-valued pensionable earnings” means, in relation to a scheme year, an amount equal to the actual pensionable earnings for the year increased by the same amount as that by which an annual pension equal to that amount would have been increased for the first time under the Pensions (Increase) Act 1971 at the relevant day if—

(a)

the pension was eligible to be so increased;

(b)

the beginning date for the pension was the first day of the following scheme year; and

(c)

the relevant day was the member’s last day of pensionable service.”.