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The Judicial Pensions (Additional Voluntary Contributions) Regulations 1995
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- UK Statutory Instruments
- 1995 No. 639
- PART II
- Regulation 2.26
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2.26. Benefits at retirement may normally only be taken in pension form but the whole of the member’s pension may be commuted for a lump sum, from which any tax payable by the administrators shall be deducted, where —
(a)the pension equivalent of the member’s pension benefits from all sources does not exceed £260 per annum;
(b)the pension is payable under regulation 2.24(2)(d) and does not exceed £260 per annum; or
(c)the administrators are satisfied on medical evidence that the member is fatally ill.
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