Paragraph 25
(1)
This paragraph applies where—
(a)
the person paying the contributions (P) falls within paragraph 23(1)(a) or (b), and
(b)
a phased retirement lump sum became payable to P before the family benefit contributions ceased to be payable.
(2)
Where this paragraph applies contributions are treated as having been paid in respect of G x H/J where—
G is the period of non-qualifying service in respect of which the original election was made,
H is the period during which contributions were paid, and
J is the payment period.