Regulation 7 Refund of contributions: office-holders to whom Part I applies by virtue of section 1(1)(a)

This regulation applies to office-holders to whom Part I applies by virtue of section 1(1)(a).

In this regulation, where periodical payments are to be refunded, they shall be refunded by the responsible authority to the office-holder, or, if he has died —

Periodical contributions made by an office-holder who is unmarried at the date of retirement and who at no time during his service has had a spouse or eligible children shall be refunded (subject to paragraph (6)) together with compound interest.

Where an office-holder is unmarried at the date of retirement, but during some period or periods of his service has had either a spouse or eligible children, periodical contributions shall, from the date on which he last ceased to have either a spouse or eligible children, (and subject to paragraph (6)) be refunded together with compound interest.

Where an office-holder ceases to hold qualifying judicial office in the circumstances mentioned in regulation 6(6) the excess contributions relating to the difference between the actual length of service in qualifying judicial office during which contributions have been paid and the reduced length of service by reference to which his pension is calculated in years and days (expressed in years and fractions of a year) shall be refunded (subject to paragraph (6)) together with compound interest.

The responsible authority shall, in making any refund in pursuance of this regulation, deduct the appropriate amount in respect of tax charged under section 598 of the Income and Corporation Taxes Act 1988^f1.