The Police Pension (Northern Ireland) Regulations 2007

Death gratuity — estate

42.—(1) This regulation applies in the case of a police officer who dies—

(a) while in receipt of a pension; or

(b) while entitled to a deferred pension, whether or not that pension has come into payment; or;

(c) while serving as such.

(2) If in the case of such an officer, the aggregate of—

(a) any payments made or due to such an officer on account of his pension or by way of a lump-sum under regulation 24 or 26 together with any increase therein under the Pensions (Increase) Acts;

(b) the capitalised value (calculated in accordance with tables prepared from time to time by the Scheme actuary) of any pension or allowance granted in respect of his death (including, where he has allocated a portion of his pension under regulation 36, any pension payable to the beneficiary of that allocation);

(c) the actuarial value of any pension credit under Part 6 of these Regulations; and

(d) any gratuity granted in respect of his death under regulation 41, is less than his aggregate pension contributions in respect of his relevant period of service (calculated in accordance with regulation 23), the Board shall pay a gratuity equal to the difference to his legal personal representative.