Article 13 Computation of contributions
Where any enactment relating to local government superannuation refers, in connection with assessing a return of contributions or a benefit, to the amount of the contributions paid by a person, the amount of the contributions paid by a person to whom this part of these rules applies shall be deemed to be increased, in accordance with the provisions of this rule, to take account of earlier periods of service which became reckonable under rule 11.
Subject to the provisions of this rule, where the person was required to pay contributions under the approved pension scheme, the amount of the increase shall be the amount which would have been payable to him if, on leaving his approved employment, he had been entitled to a return of contributions without interest.
Where an amount described in paragraph (1) of this rule is the amount of a person's contributions with interest thereon, interest shall also be payable on the amount by which those contributions are increased under paragraph (2), calculated—
as respects the period ending immediately before he entered local government employment, at the rate at which it would have been calculated under his approved pension scheme if on leaving his approved employment he had been entitled to a return of contributions with interest; and
as respects the period beginning on his entry into local government employment, in the manner described in section 10(1) of the Act of 1937.
Subject to the provisions of this rule, where the person was not required to pay contributions under the approved pension scheme, he shall be deemed to have made to the appropriate superannuation fund, on becoming a contributor thereto, contributions in respect of the period of his approved employment of an aggregate amount equal to three-eightieths of his annual salary (as defined in paragraph (6) of this rule) immediately before he left approved employment, multiplied by the number of completed years of service reckonable under the approved pension scheme at that date and the increase required by this rule shall be calculated accordingly:
Provided that—
no such increase shall be effected in the case of a person who is entitled, on leaving local government employment, to a return of contributions under section 10(2) or (4) of the Act of 1937;
in so far as such service includes earlier service before entering approved employment in which the person was required to pay contributions to a superannuation scheme under any enactment, it shall be excluded from any calculation under this paragraph, and the amount of the increase in respect of that earlier service shall be the amount which would have been payable to him if on its termination he had been entitled to a return of contributions without interest.
For the purposes of this rule no account shall be taken of—
payments made voluntarily for securing family benefits;
any sum in respect of contributions which were returned to and retained by the person who paid them;
any voluntary contributions described in rule 12 which have not been continued under that rule; or
any sum paid by way of interest under rule 10(a)(iii).
For the purposes of this rule “annual salary” means the average annual amount of the pensionable salary and emoluments of the person's office during the three years ending with the last day of his period of service in approved employment or, when that period is less than three years, during the actual period of that service; and for the purposes of this paragraph any earlier period of service in employment subject to a non-contributory superannuation scheme under any enactment which had become reckonable for the purposes of the approved pension scheme shall be aggregated with the period of service in approved employment.