OpenLegislation

Article 9 Computation of contributions of a person to whom rule 6 has become applicable

Original text. Later amendments are not shown.

(1)

Where a person to whom rule 6 of these rules applies, leaves local government employment, or dies, in circumstances in which under the relevant superannuation provision there is payable to or in respect of him an amount by way of return of contributions (with or without interest) or a benefit which falls to be calculated by reference to any such amount then, for the purposes of the relevant superannuation provision, the amount of his contributions shall be taken to include in respect of service which, by virtue of these rules, has become reckonable as service for the purposes of the Act of 1937 or the relevant local Act scheme an amount equal to the amount which would have been payable by way of return of contributions under the pension scheme applicable to him in his former employment if, on his ceasing to hold that employment he had been entitled to receive an amount by way of return of contributions without interest.

(2)

Where under the relevant superannuation provisions the amount payable by way of return of contributions or by way of benefit is a sum equal to, or which falls to be calculated by reference to, the amount of his contributions with interest thereon, interest shall also be payable in respect of the amount by which those contributions are increased under the last preceding paragraph, calculated—

(a)

as respects the period ending immediately before the day on which he became employed in local government employment, at the rate at which it would have been calculated under the pension scheme applicable to him in his former employment if on leaving that employment he had been entitled to a return of contributions together with interest thereon; and

(b)

as respects the period beginning with the date on which he became employed in local government employment in accordance with the provisions of section 10 of the Act of 1937 or, as the case may be, the corresponding provision of the relevant local Act scheme.

(3)

Notwithstanding anything in the previous provisions of this rule, the sum by which contributions payable under the relevant superannuation provisions are increased under paragraph (1) or (2) of this rule shall not include—

(a)

any amount in respect of payments made voluntarily for the purpose of securing benefits for a widow, children or other dependant; or

(b)

any sum in respect of contributions which, on or after the person ceasing to be employed in transport employment were returned to and retained by him.