Regulation C17 Uncompleted return by instalments of repaid contributions

(1)

This regulation applies where instalments are payable by a person under regulation C16(5) or (7).

(2)

If before all the instalments have been paid—

(a)

the person becomes entitled to payment of retirement benefits, or

(b)

a death grant becomes payable in respect of him,

the balance outstanding, discounted for early payment, is to be deducted from the appropriate terminal sum and the return of the contributions is to be treated as having been completed.

(3)

This paragraph applies where the instalments are payable under regulation C16(5) and before they have all been paid, the person—

(a)

ceases to be in full-time pensionable employment, and

(b)

does not become entitled to payment of retirement benefits, and

(c)

continues in part-time pensionable employment or in comparable British service.

(4)

Where paragraph (3) applies—

(a)

the person may by giving written notice to the Secretary of State elect to pay the balance outstanding by instalments under regulation C16(7), and

(b)

if he does not so elect, he is to make a single payment of the balance outstanding, discounted for early payment.

(5)

This paragraph applies where before all the instalments have been paid—

(a)

the person ceases to be in pensionable employment or in comparable British service, and

(b)

neither paragraph (2) nor paragraph (3) applies.

(6)

Where paragraph (5) applies—

(a)

the person may, if he elects to pay additional contributions for a current period under regulation C9 or C10, by giving written notice to the Secretary of State elect to pay the balance outstanding by instalments under regulation C16(7) (but payable at the same times as the additional contributions), and

(b)

if he does not so elect, he is to make a single payment of the balance outstanding, discounted for early payment.

(7)

Where paragraph (3) or (5) applies and the person has not, within 3 months after the end of the relevant employment—

(a)

made a payment under paragraph (4)(b) or (6)(b), or

(b)

made any election he could have made under paragraph (4)(a) or (6)(a),

the amount of the instalments already paid is to be repaid to him.

(8)

Where—

(a)

a person who has elected as mentioned in regulation C16(3)(b) is in part-time pensionable employment or in comparable British service and an instalment has not been paid by the due date, or

(b)

a person has made an election under paragraph (4)(a) and an instalment has not been paid by the due date, or

(c)

a person has made an election under paragraph (6)(a) and an instalment is not paid by 21st April in the financial year following that in which it fell due,

then, unless within 3 months he makes a single payment of the balance outstanding, discounted for early payment, the amount of the instalments already paid is to be repaid to him.