22. For regulation 39 (commutation and small pensions), substitute—
“39.—(1) A lump sum which is a trivial commutation lump sum within the meaning of section 166 of the Finance Act 2004(1) or a trivial commutation lump sum death benefit within the meaning of section 168 of that Act may be paid in accordance with the rules relating to the payment of such benefits under the Finance Act 2004.
(2) Any payment under paragraph (1) is calculated in accordance with guidance issued by the Government Actuary.
(3) The benefits referred to in paragraph (1) do not include any survivor benefit that is being paid to the member.”.