Regulation 37 Treatment of deferred member’s account on return to pensionable serviceI1
United Kingdom
When a deferred member re-enters pensionable service not later than 5 years after the date on which a period of earlier service ceased—
the deferred member’s account must be closed and it must be treated as if it were never established;
the active member’s account must be re-established; and
entries must be made in the active member’s account as if, during the period in which the deferred member’s account was open, the member—
was in pensionable service; but
received no pensionable earnings.
When a deferred member re-enters pensionable service more than 5 years after the date on which a period of earlier service ceased—
the deferred member’s account must remain open; and
an active member’s account must be established from the first day for the new period of pensionable service.