Paragraph 22

(1)

This paragraph applies where the person paying the contributions (P), —

(a)

dies before reaching the normal pension age or

(b)

(whether or not P later re-enters pensionable employment) becomes entitled to payment of retirement benefits by virtue of Case C (ill health retirement) applying to P's reckonable service before reaching the normal pension age,

and paragraph 24 does not apply.

(2)

But this paragraph only applies where the Secretary of State is satisfied that—

(a)

the declaration under paragraph 11(b), or

(b)

where a declaration has been given under paragraph 20(2)(b), that declaration (or, if there is more than one, the most recent)

was made in good faith.

(3)

Where this paragraph applies—

(a)

contributions are to be treated as having been paid in respect of the whole of the period in respect of which the election was made, but

(b)

if part of the payment period falls after P's 60th birthday, in the case of a pre-2007 entrant, or P's 65th birthday in the case of a person with mixed service, the actuarial equivalent of the contributions that would have been payable during that part is to be deducted from the appropriate terminal sum.