PART 8N.I.Death benefits
CHAPTER 2N.I.Pensions for eligible children
Annual rate of eligible child’s pensionN.I.
115.—(1) The annual rate of an eligible child’s pension is determined by reference to the annual rate of the corresponding surviving adult’s pension (disregarding any reduction falling to be made under regulation 111 whether or not a surviving adult’s pension is payable on the death of the member.
(2) For the purposes of this regulation, the corresponding surviving adult’s pensions are—
(a)for a child’s earned pension, a dependant’s earned pension;
(b)for a child’s lower tier earned pension, a dependant’s lower tier earned pension;
(c)for a child’s upper tier top up earned pension, a dependant’s upper tier top up earned pension; and
(d)for a child’s added pension, a dependant’s added pension.
(3) If a surviving adult’s pension is payable on the death of the member—
(a)if an eligible child’s pension is payable in respect of only one eligible child, the annual rate of eligible child’s pension is equal to 80% of the annual rate of the corresponding surviving adult’s pension; and
(b)if an eligible child’s pension is payable in respect of 2 or more eligible children, the annual rate of eligible child’s pension payable to each eligible child is equal to the appropriate fraction of 80% of the annual rate of the corresponding surviving adult’s pension.
(4) If a surviving adult’s pension is not payable on the death of the member—
(a)if an eligible child’s pension is payable in respect of only one eligible child, the annual rate of eligible child’s pension is equal to the annual rate of the corresponding surviving adult’s pension multiplied by 4 and divided by 3; and
(b)if an eligible child’s pension is payable in respect of 2 or more eligible children, the annual rate of eligible child’s pension payable to each eligible child is equal to the appropriate fraction of the annual rate of the corresponding surviving adult’s pension multiplied by 4 and divided by 3.
(5) In this regulation, “the appropriate fraction” means 
Y is the number of eligible children in respect of whom an eligible child’s pension is payable immediately after the date of the member’s death.