Coroners Act 1988

3 (1) An annual pension not exceeding ten sixtieths of the last annual salary may be granted after the completion of five years' service.

(2) Where the completed service exceeds five years, there may be granted an annual pension not exceeding the aggregate of—

(a) ten-sixtieths of the last annual salary; and

(b) an amount not exceeding one-fortieth of that salary for each completed year’s service after five years,

so however that no such pension shall be of an amount exceeding two-thirds of that salary.

(3) For the purposes of this paragraph the last annual salary of a coroner shall be taken to be the salary paid to him in his last completed year of service as coroner, after deducting so much (if any) of that salary as was paid to him with a view to his providing at his own expense for any necessary expenditure in connection with his duties as coroner.

(4) If any dispute arises as to the amount to be deducted under sub-paragraph (3) above in computing the last annual salary of a coroner, the dispute shall be referred to the Secretary of State, whose decision shall be final.