Surviving spouse’s or civil partner’s requisite benefit and temporary pensionN.I.
28.—(1) This article applies, with effect from 1st March 1992, where—
(a)a person entitled to reckon less than 2 years’ pensionable service who is or has been a regular firefighter and by whom pension contributions have at any time been payable under article 57 dies, leaving a surviving spouse or civil partner, after the beginning of the tax year in which he attained or would have attained state pensionable age; and
(b)article 26 does not apply.
(2) Where this article applies the surviving spouse or civil partner is entitled—
(a)in respect of the first 13 weeks following the death, to a temporary pension; and
(b)after the last of those 13 weeks, to a requisite benefit pension.
(3) The weekly amount of the temporary pension is A - B where:
A is the weekly amount, immediately before he died, of the deceased’s pensionable pay or, as the case may be, his pension or pensions (including any increase under the Pensions (Increase) Act (Northern Ireland) 1971(1)); and
B is the weekly amount of any children’s allowances payable in respect of his death.
(4) The requisite benefit pension shall be calculated—
(a)in the case of a surviving spouse, in accordance with Part IV of Schedule 3; and
(b)in the case of a surviving civil partner, in accordance with that Part subject to the substitution, in paragraphs 1 and 3, of “5th April 1988” for “5th April 1978”.
(5) If—
(a)the deceased died while serving as a regular firefighter; and
(b)the amount of the capitalised value of the requisite benefit pension, as calculated by the Government Actuary, is less than that of his average pensionable pay,
the surviving spouse or civil partner is entitled to a gratuity equal to the difference between those amounts.
Commencement Information
I1ANNEX Scheme Pt. C art. 28 in operation at 1.4.2006 with effect in accordance with art. 1(2)(c), seeart. 1(2)