SCHEDULE 3N.I.AWARDS ON DEATH: CHILDREN

PART 1N.I.CHILD’S SPECIAL ALLOWANCE

1.  Subject to paragraph 4, the amount of a child’s special allowance is the appropriate percentage of the deceased’s average pensionable pay.N.I.

2.  Where one of the child’s parents is alive—N.I.

(a)if fewer than 5 special allowances are payable in respect of the death, the appropriate percentage is 10; and

(b)if 5 or more special allowances are payable, the appropriate percentage is 40 divided by the number of allowances.

Commencement Information

I2Sch. 3 Pt. 1 para. 2 in operation at 2.4.2007 with effect in accordance with art. 1(1), see art. 1(1)

3.  In respect of any period during which neither of the child’s parents is alive—N.I.

(a)if fewer than 5 special allowances are payable in respect of the death, the appropriate percentage is 20; and

(b)if 5 or more special allowances are payable, the appropriate percentage is 80 divided by the number of allowances.

Commencement Information

I3Sch. 3 Pt. 1 para. 3 in operation at 2.4.2007 with effect in accordance with art. 1(1), see art. 1(1)

4.—(1) Where some or all of the deceased’s service, which is reckonable as pensionable service, was part-time service, the amount of special allowance shall be calculated using the formula in paragraph 2 of Part 2 of Schedule 1.N.I.

(2) In making the calculation mentioned in sub-paragraph (1), for the value of A there shall be substituted “A is the amount calculated under paragraphs 1 to 3 of Part 2 of Schedule 4 if the average pensionable pay was the pay the deceased would have received had he been a whole-time employee of the Board”.

Commencement Information

I4Sch. 3 Pt. 1 para. 4 in operation at 2.4.2007 with effect in accordance with art. 1(1), see art. 1(1)