17. For regulation W15(2) of the Superannuation Scheme Regulations(1)(commutation: small pensions) substitute–
“(2) A pension may be treated as “trivial” under regulation T7 in respect of the retirement pension payable to a pension credit member in respect of a pension credit providing that the total benefit payable to the pension credit member, including any pension credit benefit, is of an amount that complies with the provisions of paragraphs 7 to 9 of Part 1 of Schedule 29 to the 2004 Act (lump sum rule: trivial commutation lump sum) at normal benefit age.”.
Regulation W15 was inserted by S.S.I. 2001/465, Schedule 1, paragraph 3.