The Police Pensions (Scotland) Regulations 2007

Death gratuity – estate

45.—(1) This regulation applies in the case of a regular police officer–

(a) who dies while in receipt of a pension or while entitled to a deferred pension, whether or not that pension has come into payment, or

(b) who dies while serving as such.

(2) If, in the case of such a police officer, the aggregate of–

(a) any payments made or due to that officer on account of that officer’s pension or by way of a lump sum under regulation 27 or 29 together with any increase therein under the Pensions (Increase) Acts(1);

(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 that officer’s death;

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

(d) any gratuity granted in respect of that officer’s death under regulation 44,

is less than that officer’s aggregate pension contributions in respect of that officer’s relevant period of service (calculated in accordance with regulation 26), the police authority shall pay a gratuity equal to the difference to that officer’s legal personal representative.

(1)

1971 c. 56; 1974 c. 9.