Commentary on Sections Summary Special provision in relation to certain pensions in payment before the assessment date
605.Paragraph 31 applies to cases where immediately before the assessment date a person is in receipt of a pension, but because of the definition of “admissible rules” in paragraph 35(2) he is not entitled to compensation under paragraph 3. Paragraph 31 provides that regulations may allow for the pensioner to be treated for the purposes of the pension compensation provisions as entitled to a pension from the scheme before the assessment date and for the compensation payable to be determined as prescribed (any provisions of this Schedule may also be applied with modifications as prescribed). Regulations may also deal with any entitlement to compensation in respect of the pension which arises other than under paragraph 3.